The purpose of this Notice of Proposed Rule Development is to inform the public that the Department is developing a new rule for an exemption for real property dedicated in perpetuity for conservation. Chapter 2009-157, Laws of Florida (House Bill 7157), provided for the exemption starting January 1, 2010. This rule will address the subject matter of Rule 12DER09-16, Exemption for Real Property Dedicated in Perpetuity for Conservation, the rule that implemented the legislation beginning 2010. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. The effect of these actions is to inform property owners the qualifications and requirements for receive the exemption for land dedicated in perpetuity.