Rule 12DER08-20 (Scope of Emergency Rules 12DER08-21 Through 12DER08-26; How to Obtain Forms) describes in detail the scope and application of emergency rules when implementing the provisions of Chapter 2007-339 (Senate Bill 4-D), Laws of Florida, and Chapter 2008-173 (Senate Bill 1588), Laws of Florida. Emergency Rules 12DER08-20 through 12DER08-26 supersede any other existing rules of the Department that deal with the same or similar issues and should be read in conjunction with those source documents that created the laws, and not rely solely on these rules. Rule 12DER08-21 (Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required) shall replace Rule 12DER08-08. This rule sets forth the limitations and special rules to be observed and the forms to be used by applicant taxpayers and property appraisers for the transfer of assessment limitation difference, when a homestead is abandoned. 12DER08-22 (Tangible Personal Property Exemption) shall replace Rule 12DER08-09. This rule describes the procedure applicant taxpayers can use to apply for and receive this exemption, and the duties of the property appraiser when allocating exemptions and preparing the tax roll. Emergency Rule 12DER08-23 (Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.; 2008 Tax Year) shall replace Rule 12DER08-10. This rule provides that no new application form will be necessary. The additional homestead exemption shall only apply to non-school levies, and the property appraiser shall have additional duties when documenting changes in the assessment roll. Rule 12DER08-11 is not affected. Rule 12DER08-24 (Repeal of Rule 12DER08-12, Assessment Increase Limitation Applicability Contained in SB 4D; Application Required by Section 193.1556, F.S., Is Not Required Until March 1, 2009) repeals Rule 12DER08-12. Rule 12DER08-25 (Denials and Late Filed Applications for Transfer of Assessment Limitation Differential (Portability) provides the procedure and forms for applicant taxpayers and property appraisers regarding denials and late applications of portability. For the 2008 assessments, all petitioners for assessment under Section 193.155(8), Florida Statutes, shall be considered to have demonstrated particular extenuating circumstances. Rule 12DER08-26 (Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability)) provides for the applicable forms and the appeal process before the value adjustment board for denials for portability.