Ministerial act

Examples of what is, and is not, ministerial

• the entry of an order of the court by a clerk of the court,
• notarization by a notary public,
• mechanical processing of an income tax return
• determining the existence of facts and applying them as required by law, without any discretion
• issuance of a building permit
• approval of a subdivision real estate
• approval of a demolition permit
• a court's remand for "the correction of language in a judgment or the entry of a judgment in accordance with a mandate"

• a decision about application of a tax law, auditing of an income tax return, determining facts and applying law to those facts, and prioritizing such returns

  Effects