Proposed Rule 12D-9.028, F.A.C., Petitions on Transfer of “Portability” Assessment Difference, will address the subject matter of Rule 12DER08-26 Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability), which is renewed and replaced by Rule 12DER09-07. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. This rule, together with the remainder of Rule Chapter 12D-9, F.A.C., provides procedures for petitions to the value adjustment board of denials of transfers of “portability” assessment difference.