The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2008-173, Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. This emergency rule (Emergency Rule 12DER12-08) renews and replaces Emergency Rule 12DER12-07 (adopted on November 26, 2012), which renewed and replaced Emergency Rules 12DER11-03 and 12DER11-06 (which were adopted on May 27, 2011). This Emergency Rule (12DER12-08), and the emergency rule it renews and replaces (12DER12-07), combines the two emergency rules adopted on May 27, 2011 (12DER11-03 and 12DER11-06). The Department of Revenue took several actions to inform interested parties about the forms, procedures, and emergency rules that were adopted on May 27, 2011, to implement this new law, and to give these parties an opportunity to review and comment. These interested parties included Property Appraisers and the professional associations that represent them, taxing authorities, including counties, municipalities, and independent districts, school districts, their associations, and practitioners who have told the Department that they want to receive all information associated with property tax rulemaking. The actions that the Department took when Emergency Rules 12DER11-03 and 12DER11-06 were being prepared for adoption include: making the proposed drafts available via the Internet for public review and comments; and, establishing a new Department email address to make it easier for interested parties to submit comments and questions to the agency.