HOFFMAN, Chief Judge.
The primary issue presented by this appeal is whether, under the language of IC 1971, 6-1-31-4, Ind. Ann. Stat. § 64-1004 (Burns 1971 Supp.), a written notice of appeal is filed with the State Board of Tax Commissioners on the date that it is deposited in the United States Mail, or whether such notice is filed when it is actually received by the Board. The pertinent portion of § 64-1004, supra, provides:
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