In case of sickness, absence or other disability, or if, in the judgment of the State Tax Assessor, good cause exists, the assessor may extend, for a period not to exceed 2 months, the time for filing a claim. A request for an extension may be submitted at any time during the 2-month extension period.

PL 1987, c. 516, §§3,6 (NEW). PL 1999, c. 708, §50 (AMD). PL 2005, c. 218, §60 (AMD).