The following are the Magistrate Division rule changes. Material being deleted is italicized and [bracketed]; material being added is set forth in bold. Because it may not be clear that added punctuation is bold, such amendments will be subsidized by an explanation enclosed by (parenthesis). The symbol "#" indicates that a space should be added. Italics shall be removed from underlined text. If an existing rule with multiple subsections is being amended, only those subsections and footnotes containing amendments are set forth, while subsections and footnotes containing no amendments are omitted and denoted by asterisks.

Amendment No. 1

Table of Rules

Rule

* * * * *

10. Exhibits.

A. "Exhibits" Defined.

B. Exhibit Labels.

C. Exchange of Exhibits; Sanctions.

* * * * *

12.[Disclosure.] Reserved for Expansion.

[A. Exchange of Exhibits.]

[B. "Materials."]

[C. Sanctions.]

* * * * *

Amendment No. 2

PREFACE

* * * If circumstances arise that [which] are not covered by a Magistrate Division rule, rules of the Regular Division of the Tax Court may be used as a guide to the extent relevant.

* * * * *

* * * For example, Rule 1, [S]section A, [S]subsection 3, paragraph a, shall be referred to as MDR 1#A(3)(a).

Amendment No. 3

RULE 1. FILING APPEALS

* * * * *

B. Contents of the Complaint.

The complaint shall state the nature of the plaintiff's interest;[,] the facts showing how the plaintiff is aggrieved by the order, act, omission, or determination; and the grounds upon which the plaintiff contends it should be reversed or modified. It is strongly encouraged to include [Including] a copy, if any, of the order, notice, or other action being appealed with the complaint [is strongly encouraged]. * * *

(add a semicolon after "interest" and "determination" and add a comma after "omission" and "notice")

* * * * *

Amendment No. 4

RULE 2. ELECTION OF SMALL CLAIMS PROCEDURE

* * * * *

B. Eligibility.

* * * * *

(2) Property. Property tax cases where the only issue is the value of the property[,] and the assessed value appealed does not exceed $250,000.

Amendment No. 5

RULE 3. EX PARTE COMMUNICATION

Parties shall provide to all of the parties copies of every writing sent to the magistrate, for example [e.g.], letters, motions, and documents. ***

Amendment No. 6

RULE 5. SERVICE BY MAIL

Once a complaint has been filed, a response, motion, or other writing may be served on the other party by first class mail. * * *

(add a comma after "motion")

Amendment No. 7

RULE 7. MEDIATION

* * * Failure to appear at a scheduled [participate in] mediation [in good faith] may cause that party to be sanctioned. No magistrate acting as a mediator shall be the trial magistrate in that same case[, unless each party expressly waives this requirement in writing]. * * *

Amendment No. 8

RULE 8. SPECIAL DESIGNATION

After a complaint is filed in the Magistrate Division, it may be [parties wanting their case] specially designated for hearing in the Regular Division [of the Tax Court must make a written request to the judge of the Regular Division] by two methods: (1) by Rule (based on statutory language); and (2) by Court Order (upon the written request of a party or on the court's own motion). The requirements for special designation are set out in Rule 1#[(B)]C of the Regular Division Rules.

Amendment No. 9

RULE 9. EVIDENCE

A. Matters Tried Anew.

* * * Any evidence the parties want considered must be given to the magistrate[,] as an exhibit even though it was already presented in a prior administrative hearing. See Rule 10 [12], Exhibits [Disclosure], for the [required] exchange of evidence requirements.

* * * * *

Amendment No. 10

RULE 10. EXHIBITS

A. "Exhibits" Defined.

Exhibits include, but are not limited to, writings, reports, notes, graphs, pictures, photographs, documents, maps, receipts, records, diaries, minutes, ledgers, returns, calculations, articles, papers, data, and texts.

B. Exhibit Labels.

Each document, report, or other paper is a separate exhibit. The parties shall have the responsibility of organizing and marking their exhibits. The pages of each exhibit shall be numbered. Each exhibit shall be identified by a label marked as follows:

(1) [A.] Plaintiff's exhibits shall be marked numerically and have the case number on the label.

(2) [B.] Defendant's exhibits shall be marked alphabetically and have the case number on the label.

(3) [C.] Intervenor's exhibits shall be marked numerically with a capital "I" in front of the number and have the case number on the label.

C. Exchange of Exhibits; Sanctions.

The early exchange of information is encouraged. Each party shall provide the court and the other parties with copies of all exhibits to be introduced into evidence in support of that party's case. All exhibits must be either postmarked at least 14 days before the trial date or physically received at least 10 days before the trial date. A magistrate may exclude any evidence received after that time, sanction any party who withholds information, or use any other measure the magistrate considers appropriate.

Amendment No. 11

RULE 12. RESERVED FOR EXPANSION [DISCLOSURE

A. Exchange of Exhibits.

Each party shall provide the court and the other parties with copies of all materials to be introduced into evidence in support of that party's case. While the early exchange of information is encouraged, the materials must be received no later than 10 days before the trial date.

B. "Materials."

"Materials" includes, but is not limited to, writings, reports, notes, graphs, pictures, photographs, documents, maps, receipts, records, diaries, minutes, ledgers, returns, calculations, articles, papers, data and texts.

C. Sanctions.

A magistrate may sanction any party found to have withheld information that is later offered as an exhibit. The magistrate may order the payment of expenses, exclude the offered exhibit, or use an other measure the magistrate considers appropriate.]

Amendment No. 12

RULE 14. CONDUCT AND DECORUM

* * * The magistrate shall be addressed as "Your Honor," "Magistrate," or "Judge."[.]

Amendment No. 13

RULE 17. CORRECTION OF MISTAKES; RELIEF FROM DECISION

* * * Within a reasonable time, any party may seek to correct a mistake[,] or request relief from a decision for reasons of inadvertence, excusable neglect, or misconduct of another party. * * *

Amendment No. 14

RULE 20. ENFORCEMENT

The court may enforce any decision, order, or judgment directing a party to perform a specific act by imposing sanctions on the party refusing or neglecting to comply. * * *

(add a comma after "order")

IT IS ORDERED that the above-noted amendments become effective January 1, 2001.

Dated this 4^th day of January, 2001, nunc pro tunc January 1, 2001.

Scot Sideras
Presiding Magistrate