When it can be demonstrated by the property owner in a hearing before the assembly that the property owner was unable for reasons beyond the owner’s control to file a timely objection to an assessment under this chapter, and when it is clearly established that an error has been made in the computation of the assessment, the assembly may authorize payment on the assessment of an amount not to exceed the amount of the error. No hearings may be held under this section unless the property owner has applied for a hearing within 30 days following the date the assessment roll was approved.