Subject


The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2011-93 (House Bill 1141), Laws of Florida, which created Section 196.173, Florida Statutes. Section 196.173, Florida Statute, has been further amended by chapter 2012-193 (House Bill 7097), Laws of Florida. The law provides that these emergency rules remain in effect for a period of 6 months and that they may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules. The form included here is based on the requirements of Chapter 2011-93 (House Bill 1141), Laws of Florida, as passed by the Legislature, and will provide a new application form. The Department of Revenue has taken action to inform interested parties about the form that is being developed to implement this new law, and to give such parties an opportunity to review and comment. These interested parties include Property Appraisers and interested parties who have told the Department that they want to receive all information associated with property tax rulemaking.