For proposed Rule 12D-8.0065, F.A.C., Section 193.155(8) F.S., was amended by section 3, Chapter 2008-173 L.O.F., which sets forth the limitations and special rules to be observed and the forms to be used by taxpayers and property appraisers for the transfer of assessment limitation difference or portability, in various situations. Section 14 of Chapter 2008-173, L.O.F., instructs the property appraisers to accept and consider applications for assessment submitted by May 1 under Section 193.155(8), F.S. The purpose of this rule is to outline the circumstances to apply for portability and instructs the property appraisers to verify and conduct the process. The effect of this rule is to inform taxpayers of the procedures and forms to apply for an additional reduction of property taxes. This rule will address the subject matter of Rule 12DER08-33, Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required, which is renewed and replaced by Rule 12DER09-10, and Rule 12DER08-25 Denials and Late Filed Applications for Transfer of Assessment Limitation Differential (Portability), which is renewed and replaced by Rule 12DER09-06. For proposed Rule 12D-8.022, F.A.C., the purpose of the proposed rule is to provide assistance regarding certain actions to be taken by local governments and officials. Section 218.12, Florida Statutes, states each fiscally constrained county shall apply to the Department of Revenue to participate in the distribution of funds appropriated by the Legislature in the form and manner prescribed by the Department by November 15 each year. Proposed Rule 12D-8.022, F.A.C., will address the subject matter of Rule 12DER09-02, Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Fiscal Year 2009-2010, which is renewed and replaced by Rule 12DER09-13. The effect of this rule is to establish procedures for fiscally constrained counties to comply with the requirements in Section 218.12, F.S. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.