[Added 2-23-2015 by L.L.
No. 2-2015]
In the event the owner or all of the owners of property which
has received an exemption pursuant to this section on the preceding
assessment roll fail to file the application required pursuant to
this article on or before the taxable status date, such owner or owners
may file the application, executed as if such application had been
filed on or before the taxable status date, with the assessor on or
before the date for the hearing of complaints.