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Page4 <br /> 1 the purposes. of this subsection, a legitimate reason shall <br /> 2 include but not be limited to: <br /> 3 (1) Small lot size; <br /> 4 (2) Steep topography; <br /> 5 (3) Poor soils; <br /> 6 (4) Accessibility issues; or <br /> 7 (5) A planned development of sewerage upgrades to an area. <br /> 8 (d) The department may grant extensions of up to five <br /> 9 years at a time from the requirements of subsections (a) and (b) <br /> 10 based on demonstration of financial inability to pay for or <br /> 11 finance a cesspool upgrade, conversion, or connection; provided <br /> 12 that the department of health may adopt rules pursuant to <br /> 13 chapter 91 necessary to effectuate the purposes of this <br /> 14 subsection. <br /> 15 (e) Notwithstanding any law to the contrary, no penalty or <br /> 16 other assessment for any violation of this section shall <br /> 17 constitute a lien on the real property. Notwithstanding any law <br /> 18 to the contrary, no seizure of real property shall be authorized <br /> 19 for any violation of this section. <br /> 20 (f) As used in this section, "cesspool" has the same <br /> 21 meaning as in section 342D-72 . " <br />