Section 197.3632(5)(b), F.S. was created by section 10, Chapter 2008-173, L.O.F., and requires tax collectors to annually submit two reports on non-ad valorem assessments collected on the property tax bill to the Department of Revenue. The purpose of this rule is to outline the process to compile and provide these reports to the Department. The effect of this rule is to provide a consistent process for the tax collectors to file the non-ad valorem reports. This rule will address the subject matter of Rule 12DER08-30, Tax Collector Non-Ad Valorem Assessment Roll Reports, which is renewed and replaced by Rule 12DER09-08. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.