Section 213.06(2), Florida Statutes, provides an exception to the prerequisite of a finding of immediate danger to the public health, safety, or welfare of Florida citizens. The statutory provision provides that the Department of Revenue is authorized to adopt an emergency rule, pursuant to Section 120.54, F.S., on behalf of the Department, when the effective date of a legislative change occurs sooner than 60 days after the close of the legislative session in which the change was enacted and when the change affects a tax rate or collection or reporting procedure that affects a substantial number of dealers or persons. Section 17 of Chapter 2018-118, Laws of Florida, provides a process for a property owner to apply for an abatement of property taxes due to damage or destruction of a homestead residential improvement due to Hurricanes Hermine, Matthew, or Irma, and was effective upon becoming a law. The emergency rule incorporates, by reference, Form DR-463, Application for Abatement of Taxes for Homestead Residential Improvements, as an application for the property owner to submit to the property appraiser; Form DR-486H, Petition to the Value Adjustment Board for Abatement of Taxes, for the property owner to request a hearing to grant the abatement; and Form DR-485H, Decision of the Value Adjustment Board for Abatement of Taxes Petition, for boards or special magistrates to provide a decision to the petitioner after a hearing.