“Good cause” means the verifiable showing of extraordinary circumstances, as follows:
1. Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person’s attention to be diverted from filing; or
2. Physical or mental illness, infirmity, or disability that would reasonably affect the petitioner’s ability to timely file; or
3. Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would cause a reasonable person’s attention to be diverted from timely filing; or
4. Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing.
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