The purpose of adopting this proposed new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, L.O.F., Section 3 of Chapter 2008-173, L.O.F., and Section 5 of Chapter 2012-193, L.O.F. The effect of adopting this rule is that procedures that support applications for and the processing of taxpayers’ “portability” requests will be available to taxpayers and property appraisers. This is the second rule development workshop to be held on this proposed new rule. The first workshop was held on February 24, 2015.