131.2. An application for review may be filed at any time in the course of a fiscal year in which an event justifying an alteration to the roll under section 174 or 174.2 occurs or in the course of the following fiscal year where the assessor fails to make the alteration.
1988, c. 76, s. 41; 1991, c. 32, s. 58; 1996, c. 67, s. 19.