Chapter 2009-157, Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that could be renewed. The purpose of this emergency rule is to adopt and incorporate by reference, Form DR-418C, Real Property Dedicated in Perpetuity for Conservation, Exemption Application, to be used as an exemption application for those who qualify under Section 196.26, Florida Statutes. This rule renews and replaces Rule 12DER09-16 as certified on December 29, 2009.