Purpose
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, Laws of Florida, Section 3 of Chapter 2008-173, Laws of Florida, and Section 5 of Ch. 2012-193, Laws of Florida. The effect of adopting this rule is that procedures that support the application for, and the processing of, taxpayers’ “portability” requests will be available to taxpayers and property appraisers. This proposed new rule and proposed new Form DR-501TS are posted on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.