LYNCH, J.
The taxpayer appeals from a decision of the Appellate Tax Board (board) dismissing for lack of jurisdiction its appeal from the refusal of the board of assessors of Belmont (assessors) to abate a 1981 real estate tax. G.L.c. 58A, § 13. The taxpayer filed its appeal to the board under the informal procedure, G.L.c. 58A, § 7A, on February 25, 1981. In its statement to the board the taxpayer
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