A person aggrieved as aforesaid with respect to a tax on property in any municipality
may, subject to the same conditions provided for an appeal under section sixty-four, appeal to the appellate tax board by filing a petition with such board within three
months after the date of the assessors' decision on an application for abatement as
provided in section sixty-three, or within three months after the time when the application for abatement is deemed
to be denied as provided in section sixty-four. Such appeal shall be heard and determined by said board in the manner provided by
chapter fifty-eight A. The board may enter such order as justice may require in the manner provided in
the preceding section with respect to complaints removed from the county commissioners. The remedy provided by this section shall be in the alternative for that provided
by section sixty-four in case of a tax on property in any municipality other than Revere or Winthrop.
If any such petition is, after the period or date prescribed by this section, delivered
by United States mail, or by such alternative private delivery service as the appellate
tax board may by rule permit, to such board, the date of the United States postmark,
or other substantiating date mark permitted by rule of such board, affixed on the
envelope or other appropriate wrapper in which such petition is mailed or delivered
shall be deemed to be the date of delivery, if such petition was mailed in the United
States in an envelope or other appropriate wrapper, first class postage prepaid, or
delivered to such alternative private delivery service, properly addressed to the
board. As used in this section, “United States postmark” shall mean only a postmark made by the United States post office.
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