Republican gubernatorial candidate Tom Emmer lost a best friend this year.

In the Taxpayers League's latest legislative score card, which judges the 2010 session, the representative from Delano earned a 87 percent. Although Emmer has been a taxpayer's "best friend" last year, he didn't make the league's list this year. Emmer missed two votes the league scored.

Emmer's campaign manager, Rep. Mark Buegens, R-Jordan, did merit a league mention, however. Buesgens earned a 100 percent score and a "Best Friend of the Taxpayer" distinction for his 2010 votes.

Other notables? Rep. Marty Seifert, R-Marshall, and Rep. Rod Hamilton, R-Mountain Lake, were both among the 10 lawmakers who earned 90 percent or better, the anti-tax ground trumpeted in its announcement of the scores.

Emmer beat Seifert for the GOP gubernatorial endorsement earlier this year. Seifert was dubbed a taxpayers' "hero," by the league last year.

The Hamilton nod is notable because he was among the 2008 "override six," the six House Republicans who voted with the DFL majority to pass a gas tax increase despite Gov. Tim Pawlenty's veto.

Back in 2008, Taxpayers League president Phil Krinkie said those six were "turncoats," who needed help being returned to the private sector.

This year, Hamilton earned a 93 percent score with the league.

"He's reformed," Krinkie said Friday.

Update:

DFL gubernatorial candidate Margaret Anderson Kelliher recieved a zero from the league.