402.7. A person is not entitled to the rebate provided for in section 402.6 unless(1) the person files an application for the rebate within four years after the date the tax was paid; and
(2) the application for a rebate is accompanied by a medical certificate describing the individual’s handicap for which the automatic door opener was acquired and indicating that the individual cannot, unassisted, gain access to the individual’s residence without such a door opener.