The purpose of the amendment to Rule 12D-9.015, F.A.C., is to incorporate the provisions of section 194.011(3) F.S., amended by section 1, Chapter 2021-209, L.O.F., which allow condominium associations, cooperative associations, and homeowners’ associations to file a single joint petition on behalf of its member unit owners with the value adjustment board. The purpose of the amendments to Rule 12D-9.038, F.A.C., is to align the rule with amendments to section 194.037, F.S., as amended by section 19, Chapter 2021-17, L.O.F., which allow the value adjustment board clerk to publish notices of disclosure of tax impact as an Internet-only publication on the newspaper’s website as provided in Chapter 50, F.S. Rule text is posted on the Department’s website at http://floridarevenue.com/rules.