A special permit granting authority shall grant special permits only after public hearings held in conformity with the provisions of Chapter 40A of the General Laws, including due notice to parties in interest, the petitioner, abutters, owners of land directly opposite on any public or private street or way, and abutters to the abutters within 300 feet of the property line of the petitioner, as shown on the most recent applicable tax list (including any such owner of property in another city or town), the Planning Board of the Town of Marion, and the Planning Boards of the Towns of Mattapoisett, Rochester and Wareham.