REILLY, J.
Petitioner appeals as of right the judgment of the Tax Tribunal, Small Claims Division, that determined the true cash value of his residence for the years 1988 and 1989 to be $591,470. We remand.
No record was made of the small claims hearing before the tribunal member, Leonard D. Proctor, in accordance with 1981 AACS, R 205.1605(1).
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