The purpose of the proposed amendment to Rule 12D-13.006, F.A.C., is to clarify the procedures for tax collectors to follow after a notice of proposed property tax, which includes notice of the right to petition the value adjustment board, is mailed or delivered to property owners where a correction of an error by a property appraiser results in an increased assessed valuation of real property and subsequently increases taxes on the property. The purpose of the proposed amendment to Rule 12D-13.031, F.A.C., is to implement the provisions of Chapters 2006-47 and 2006-69, Laws of Florida, providing for revised age and income requirements on deferred taxes.