The purpose of this rulemaking is to adopt rules for the Agricultural Land Acknowledgment Act, Section 163.3163, Florida Statutes, which was created by Section 2 of Chapter 2011-007, Laws of Florida, (HB 7103). The Department of Agriculture and Consumer Services, in cooperation with the Department of Revenue, was delegated authority to adopt rules to administer the Act. The Department received several requests for rulemaking to ensure common application of the Act across the state and worked with interested parties to draft the proposed rules.