Section 13 of Chapter 2008-173, Laws of Florida, (the “act”), expressly authorizes the Executive Director of the Department of Revenue to adopt emergency rules to implement the act. Emergency Rule 12DER14-03 is being adopted to implement the provisions of the act concerning the transfer of the homestead assessment difference. Section 13 of the act expressly provides that all conditions are deemed met to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing the act. The act further provides that such rules remain in effect for 18 months and can be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.