(1) Except in the case of applications for adjudication of groundwater, notwithstanding the provisions of section 37-92-306, the filing date of an application for a water right or conditional water right involving the same source of water and derived from the same point of diversion from the same stream as a prior application for a water right or conditional water right filed in the preceding year by a different applicant may relate back to the date of filing of that prior application if:
(a) The subsequent applicant timely filed a statement of opposition to the prior application; and
(b) The subsequent application was made within sixty days of the prior application.
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