All persons claiming classification for legal residence who have reasonable cause for not having filed an application on or before May 1 of the current year may apply to the tax assessor upon such forms and according to such procedures as the tax assessor may provide, setting forth the reasons for their not having timely filed an application. The tax assessor shall investigate the claim and forward the matter to county council which shall determine if reasonable cause exists. Upon approval by county council, the application for legal residence shall be accepted; provided, however, that county council shall only approve the late filing of the special assessment application for the year in which the application is filed.
(1976 Code, § 7-4) (Ord. 1157, § 2, passed 8-23-1983; Ord. 1240, § 1, passed 4-3-1984; Ord. 1434, § 2, passed 8-6-1985; Ord. 1727, § 2, passed 9-1-1987; Ord. 1899, § 2, passed 11-1-1988)