Subject


The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Enrolled HB 1B, as signed by the Governor on June 21, 2007. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. The forms included here relate to actions required by law to be taken on or before July 1, 2007 and July 2, 2007. The Department of Revenue has taken several actions to inform interested parties about the forms, procedures, and emergency rules that are 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 the professional associations that represent them, counties, municipalities, and independent districts, and 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 has taken include: testing the email addresses and fax numbers of interested parties to ensure the Department’s communications are successfully received; requesting the assistance of other state agencies and professional associations in obtaining correct email and mail addresses; establishing several new Department email addresses to make it easier for interested parties to submit comments and questions to the agency; establishing a new website on which to post information, forms, and procedures associated with implementation of this act; emailing and/or mailing copies of the draft forms to interested parties; and, the public circulation of the Form DR-420 and comments received in response, were used in the development of Form DR-420S that is substantially similar to Form DR-420.