Rule 12DER08-32 (Scope of Emergency Rules 12DER08-33 through 12DER08-35; How to Obtain Forms) describes in detail the scope and application of emergency rules when implementing the provisions of Chapter 2007-339 (Senate Bill 4-D), and Chapter 2008-173 (Senate Bill 1588), Laws of Florida. Emergency Rules 12DER08-32 through 12DER08-35 supersede any other existing rules of the Department that deal with the same or similar issues and should be read in conjunction with those source documents that created the laws, and not rely solely on these rules. Rule 12DER08-33 (Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required) shall replace Rule 12DER08-21. This rule sets forth the limitations and special rules to be observed and the forms to be used by applicant taxpayers and property appraisers for the transfer of assessment limitation difference, when a homestead is abandoned. 12DER08-34 (Tangible Personal Property Exemption) shall replace Rule 12DER08-22. This rule describes the procedure applicant taxpayers can use to apply for and receive this exemption, and the duties of the property appraiser when allocating exemptions and preparing the tax roll. Emergency Rule 12DER08-35 (Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.; 2008 Tax Year) shall replace Rule 12DER08-23. This rule provides that no new application form will be necessary. The additional homestead exemption shall only apply to non-school levies, and the property appraiser shall have additional duties when documenting changes in the assessment roll. Rules 12DER08-11, 12DER08-24 through 12DER08-26 are not affected.