The purpose of the amendment to Rule 12D-9.015, F.A.C., is to implement the provisions of Chapter 2011-151, Laws of Florida, relating to deferrals of taxes and assessments for homestead property, affordable housing property and working waterfront property. The purpose of this rule is to outline the process for tax collectors to notify taxpayers of their determination of eligibility for deferrals and provide an appeal procedure to the value adjustment board in cases where the deferral is denied. The purpose of the amendment to Rule 12D-9.036, F.A.C., is to implement the provisions of Chapter 2011-151, Laws of Florida, relating to hearing procedures of denials of deferrals of taxes and assessments for homestead property, affordable housing property and working waterfront property. The effect of this rule is to provide a consistent process for hearings.