(1) The references in these rules to the tax collector are for the handling of petitions of denials of tax deferrals under Florida Statutes § 197.2425, and petitions of penalties imposed under Florida Statutes § 197.301
    (2) To the extent possible where the context will permit, such petitions shall be handled procedurally under this rule chapter in the same manner as denials of exemptions.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 197.2425, 197.301, 213.05 FS. History-New 3-30-10, Amended 11-1-12.