(F)        A property owner who seeks to appeal the assessor’s valuation, after the 30-day filing period has closed, shall file a letter with the assessor stating the reasons why the property owner was unable to comply with the 30-day appeal period. The deadline to submit a late-file request is no later than 30 days after the close of the appeal period of the current assessment year. The board or a panel thereof shall consider each letter and shall only consider reasons the appellant was unable to comply with the 30-day appeal period. It shall not consider evidence regarding property valuation. The determination shall be based on the letter and supporting documents. The board or a panel thereof shall interpret the term “unable to comply” as meaning that a property owner must demonstrate compelling reasons or circumstances which would prevent a person under reasonable circumstances from filing an appeal in a timely manner during the 30-day appeal period. If the late-file request is granted, the property owner shall have 10 calendar days from     the date of written notification by the assessor to file an appeal. If the late-file request is denied, the assessor shall notify the property owner of the board’s decision in writing and e-mail, when it is provided by the appellant.