79-4517. Same; extension of time for filing claim; acceptance of claim after filing deadline. For claims in respect of property taxes levied in any year, the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good cause exists therefor if the claim has been filed within four years of the deadline.

History: L. 1970, ch. 403, § 17; L. 1977, ch. 340, § 2; L. 2000, ch. 184, § 26; July 1.