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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 u-Darade, 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 contrarv, 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 meaninq as in section 342D-72." <br />