SECTION 87.
Said section 7B of said chapter 58A, as so appearing, is hereby further amended by striking out subsection (c) and inserting in place thereof the following subsection:-
(c) An appellant filing an appeal under the small claims procedure shall pay the clerk an entry fee as determined annually by the secretary of administration and finance under section 3B of chapter 7 and shall file a written statement of the facts of the case and of the amount claimed in abatement together with any additional information as the clerk may require. The appellant shall also file a written waiver of the right to appeal to any court. Within 5 business days after receipt of the petition, the clerk shall notify the parties to confirm the scheduling of the appeal and serve a copy of the small claims procedure petition and accompanying information upon the commissioner of revenue. Within 25 business days after the service of the statement or at another time as the board may order, the commissioner of revenue shall file with the board an answer similar to that required under the formal procedure provided by section 7.