Facts
The complainant [A.] purchased the properties [C.] and [D.] in [E.] from [F.] on June 19, 1996. The properties had previously been sold by [B. AG] to [F.] on April 28, 1989. The Cantonal Tax Administration of Obwalden determined the taxable capital gain from the sale of the properties by [B. AG] and attempted to collect the capital gains tax from [B. AG] . As this was not possible, the Tax Commission [E.] asserted the tax lien on the two properties. The complainant lodged an objection and later appealed to the Tax Appeals Commission of the Canton of Obwalden, which dismissed the appeal. The Administrative Court of the Canton of Obwalden confirmed this decision.
The complainant requests that the constitutional complaint be upheld, the judgment of the Administrative Court be set aside, and the case be remanded for a correct procedure and a new assessment. He alleges that a judge who was required to recuse himself participated in the proceedings and that the extensive manner in which the Obwalden authorities applied the tax lien violates Art. 3, 5 para. 2 and 3, and 26 Cst.
Considerations
The Federal Court examines the admissibility of the constitutional complaint and finds that it is generally admissible insofar as it is directed against a cantonal final decision. However, the complaint that a judge who was required to recuse himself participated in the proceedings cannot be considered, as the complainant has waived his right to challenge the judge.
In material terms, the complainant alleges that the extensive manner in which the Obwalden authorities applied the tax lien violates Art. 3, 5 para. 2 and 3, and 26 Cst. However, the Federal Court finds that the Administrative Court has followed the Federal Court's case law and that the tax lien is compatible with federal civil law.
The Federal Court also examines the complaint that the cantonal authorities…