On application to the Director, an appellant may request leave to withdraw his or her appeal at any time before it is heard. When an appeal is withdrawn, the Director shall so certify to the clerk of the town from the action of whose listers or Board of Civil Authority the appeal was taken, and the clerk shall record the certificate of withdrawal of the appeal. The appraisal from which the appeal was taken shall then become a part of the appraisal or grand list of the taxpayer. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 220, eff. March 29, 1972; 1977, No. 105, § 14(a).)