Chapter 2008-173 (Senate Bill 1588), Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 18 months and that could be renewed. The purpose of these emergency rules is to renew previous emergency rules on the same subject matter. These rules renew and replace emergency rules as listed, and these rules will remain in effect during the pendency of procedures to adopt rules addressing the subject matter of these emergency rules. Emergency Rule 12DER11-3 (Denials and Late Filed Applications for Transfer of Assessment Limitation Differential (Portability)) will replace Emergency Rule 12DER09-6. This rule provides the procedure and forms for applicant taxpayers and property appraisers regarding denials and late applications of portability. Emergency Rule 12DER09-7 (Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability)) was promulgated into Rule 12D-9.028, F.A.C., and effective March 30, 2010. This rule provides for the applicable forms and the appeal process before the value adjustment board for denials for portability. Emergency Rule 12DER11-4 (Tax Collector Non-Ad Valorem Assessment Roll Reports) will replace Emergency Rule 12DER09-8. This rule provides assistance regarding certain actions to be taken by local governments and officials. Section 10 of Senate Bill 1588 (Chapter 2008-173, L.O.F.) states that Tax Collectors are required to report information concerning non-ad valorem assessments collected on the property tax bill to the Department of Revenue. This summary information on each non-ad valorem assessment must be provided by December 15th each year starting in 2008. This rule adopts and incorporates by reference Form DR-503NA, Tax Collector’s Report on Non-Ad Valorem Assessments Collected on the Notice of Taxes (R. 06/09), to be used by tax collector for this report. Emergency Rule 12DER11-5 (Scope of Emergency Rules 12DER11-3 Through 12DER11-11; How to Obtain Forms) describes in detail the scope and application of emergency rules when implementing the provisions of Chapter 2008-173 (Senate Bill 1588), Laws of Florida, and will replace Emergency Rule 12DER09-9. Emergency Rules 12DER11-6 through 12DER11-8 supersede any other existing rules of the Department that deal with the same or similar issues and should be read in conjunction with those source documents that created the laws, and not rely solely on these rules. Emergency Rule 12DER11-6 (Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required) will replace Emergency Rule 12DER09-10. This rule sets forth the limitations and special rules to be observed and the forms to be used by applicant taxpayers and property appraisers for the transfer of assessment limitation difference, when a homestead is abandoned. Emergency Rule 12DER11-7 (Tangible Personal Property Exemption) will replace Emergency Rule 12DER09-11. This rule describes the procedure applicant taxpayers can use to apply for and receive this exemption, and the duties of the property appraiser when allocating exemptions and preparing the tax roll. Emergency Rule 12DER11-8 (Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.) will replace Emergency Rule 12DER09-12. This rule provides that no new application form will be necessary. The additional homestead exemption shall only apply to non-school levies, and the property appraiser shall have additional duties when documenting changes in the assessment roll. Emergency Rule 12DER11-9 (Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue Commencing Fiscal Year 2010 and Thereafter) will replace Emergency Rule 12DER09-13. This Rule provides assistance regarding certain actions to be taken by local governments and officials. Section 218.12 Florida Statutes, states each fiscally constrained county shall apply to the Department of Revenue to participate in the distribution of funds appropriated by the Legislature in the form and manner prescribed by the Department by November 15 each year. This rule adopts and incorporates by reference Form DR-420FC, Distribution To Fiscally Constrained Counties Application (R. 08/10), to be used by counties that meet the fiscally constrained definition in Section 218.67(1), Florida Statutes. Emergency Rule 12DER11-10, (Forms for Use in the Truth in Millage and Maximum Millage Calculations Required by Section 200.065, Florida Statutes, and Chapter 2008-173 (Senate Bill 1588), Laws of Florida) will replace Emergency Rule 12DER09-14. This rule provides assistance regarding certain actions to be taken by local governments and officials. This rule adopts and incorporates by reference certain millage levy calculation forms to be used by each county, municipality, independent special district and their related dependent special districts, municipal service taxing units, and each local taxing authority. These forms are necessary to fully implement the requirements of Section 200.065(5), F.S., as created by Chapter 2008-173 L.O.F (Senate Bill 1588). Emergency Rule 12DER11-10 replaces Emergency Rule 12DER09-14. Former Emergency Rules 12DER09-14, 12DER09-3, and 12DER08-18 included Forms DR-420, DR-420TIF, DR-420VMA and DR-420MM-P. Former Emergency Rules 12DER09-14, 12DER09-03 and 12DER08-27 included Forms DR-420MM, DR-420S, DR-422, DR-428A, DR-487 and DR-487V. New Forms DR-420DEBT and DR-422DEBT were created based on Section 200.065, F.S., and will be used in place of Form DR-420VMA. Form DR-420VMA is replaced by Form DR-420DEBT, adopted in this rule. Form DR-428B replaces Form DR-428A from Emergency Rule 12DER08-27. Emergency Rule 12DER11-11 (Disclosure and Certification of Compliance; Filing of Documents Relating to Millage Levy Compliance Commencing 2009) replaces Emergency Rule 12DER09-15. This rule provides assistance regarding certain actions to be taken by local governments and officials. This rule explains the certification process as provided in Section 200.065(5), Florida Statutes, to county, municipality, independent special districts and their related dependent special districts, municipal service taxing units, and each local taxing authority for 2009 compliance. These requirements apply to all taxing jurisdictions, other than school districts.