If the Assessor refuses to make the abatement asked for, the applicant may apply in writing to the Board of Assessment Review within 60 days after notice of the decision from which the appeal is being taken or after the application is deemed to have been denied, and, if the board thinks the applicant is over-assessed, the applicant is granted such reasonable abatement as the board thinks proper. Except with regard to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, either party may appeal from the decision of the Board of Assessment Review directly to the Superior Court, in accordance with Rule 80B of the Maine Rules of Civil Procedure. If the Board of Assessment Review fails to give written notice of its decision within 60 days of the date the application is filed, unless the applicant agrees in writing to further delay, the application is deemed denied and the applicant may appeal to Superior Court as if there had been a written denial.