The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2008-173, Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. This emergency rule (Emergency Rule 12DER14-03) renews and replaces Emergency Rule 12DER12-08 (adopted on December 7, 2012), which combined, renewed, and replaced Emergency Rules 12DER11-03 and 12DER11-06 (which were adopted on May 27, 2011). The Department of Revenue originally took several actions to inform interested parties about the forms, procedures, and emergency rules that were adopted on May 27, 2011 to implement this new law, and to give these parties an opportunity to review and comment. These interested parties included Property Appraisers and the professional associations that represent them, taxing authorities, including counties, municipalities, and independent districts, school districts, their associations, and practitioners who have told the Department that they want to receive all information associated with property tax rulemaking. The actions that the Department took when Emergency Rules 12DER11-03 and 12DER11-06 were being prepared for adoption include: making the proposed drafts available via the Internet for public review and comments; and, establishing a new Department email address to make it easier for interested parties to submit comments and questions to the agency. During the period that these emergency rules were in effect, the Department has held rule development workshops and public hearings on a permanent version of this emergency rule. The emergency rule being proposed for adoption is identical to the current draft of the permanent rule, and incorporates changes based on comments from the public during promulgation of the permanent rule.