General Laws of Massachusetts - Chapter 44 Municipal Finance

• Massachusetts General Laws - Definitions - Chapter 44, Section 1
  In this chapter, unless the context otherwise requires, the following words shall have the following meanings: “Revenue”, receipts from (1) the exercise of governmental power...
• Massachusetts General Laws - Limitations and restrictions upon manner of incurring debt - Chapter 44, Section 2
  Except as otherwise expressly permitted by law, cities, towns and districts shall incur debts only in the manner of voting and within the limitations as...
• Massachusetts General Laws - Computation of indebtedness - Chapter 44, Section 3
  The indebtedness of a city or town for a specific purpose shall be its net indebtedness, which shall be the total indebtedness for that purpose...
• Massachusetts General Laws - Temporary loans in anticipation of revenue; conditions; limitations - Chapter 44, Section 4
  Cities, towns and districts may incur debt in any fiscal year for temporary loans in anticipation of the revenue of the fiscal year in which...
• Massachusetts General Laws - Repealed, 1990, 210, Sec. 2 - Chapter 44, Section 4A
  Repealed, 1990, 210, Sec.
• Massachusetts General Laws - Expired. See 1976, 4, Sec. 33 - Chapter 44, Section 4B
  Expired. See 1976, 4, Sec.
• Massachusetts General Laws - Repealed, 1969, 849, Sec. 48; 1971, 766, Sec. 11 - Chapter 44, Section 5 to 5B
  Repealed, 1969, 849, Sec. 48; 1971, 766, Sec.
• Massachusetts General Laws - Power to borrow for payment of land or highway expenditures - Chapter 44, Section 6
  Cities and towns may, by a majority vote, incur debt for temporary loans for the payment of land damages or any proportion of the general...
• Massachusetts General Laws - Power to borrow in anticipation of reimbursement by commonwealth - Chapter 44, Section 6A
  If a city, town or district has been allotted a grant by the commonwealth, or any agency or department thereof, for any purpose for which...
• Massachusetts General Laws - Cities and towns; purposes for borrowing money within debt limit - Chapter 44, Section 7
  Cities and towns may incur debt, within the limit of indebtedness prescribed in section ten, for the purposes hereinafter set forth, and payable within the...
• Massachusetts General Laws - Cities and towns; purposes for borrowing money outside debt limit - Chapter 44, Section 8
  Cities and towns may incur debt, outside the limit of indebtedness prescribed in section ten, for the following purposes and payable within the periods hereinafter...
• Massachusetts General Laws - Orders authorizing issuance of bonds; authentication - Chapter 44, Section 8A
  In any city which accepts this section upon its submission in accordance with law at its first regular city election following the effective date of...
• Massachusetts General Laws - Cities and towns; right to replace lost funds deposited; liquidation or insolvency of depository bank - Chapter 44, Section 8B
  The treasurer of any city, if authorized by vote of the city council with the approval of the mayor, and the treasurer of any town...
• Massachusetts General Laws - Cities and towns; acquisition of land for conservation or recreation purposes in anticipation of state or federal reimbursement of expense; temporary debt outside limit authorized - Chapter 44, Section 8C
  A city or town which has appropriated money for the acquisition of land, to be expended together with a sum or sums of money allotted...
• Massachusetts General Laws - Districts; right to borrow money; purposes; amount - Chapter 44, Section 9
  Districts may by a two thirds vote authorize the incurring of debt for purposes prescribed, and payable within the periods specified, by sections seven and...
• Massachusetts General Laws - Debt limit - Chapter 44, Section 10
  Except as otherwise provided by law, a city or town shall not authorize indebtedness to an amount exceeding 5 per cent of the equalized valuation...
• Massachusetts General Laws - Debt retirement; provision for earlier payment - Chapter 44, Section 11
  Cities, towns and districts may pay or provide for the payment of any debt at an earlier period than is required by this chapter or...
• Massachusetts General Laws - Repealed, 1946, 358, Sec. 16 - Chapter 44, Section 12
  Repealed, 1946, 358, Sec.
• Massachusetts General Laws - Repealed, 1971, 766, Sec. 11 - Chapter 44, Section 13 13A
  Repealed, 1971, 766, Sec.
• Massachusetts General Laws - Liability for lawful debts - Chapter 44, Section 14
  Nothing in this chapter shall exempt a city or town from its liability to pay debts contracted for purposes for which it may lawfully expend
• Massachusetts General Laws - Liability for legal debts contracted under special acts - Chapter 44, Section 15
  Cities, towns and districts authorized by special acts to incur debt shall not be exempt from liability to pay debts contracted for the purposes for...
• Massachusetts General Laws - Issuance of bonds, notes and certificates of indebtedness; procedure; form; contracts with banking or financial institutions - Chapter 44, Section 16
  A city, town or district which has authorized a debt to be incurred within the limitations, as to amount and time of payment, prescribed by...
• Massachusetts General Laws - Facsimile signature - Chapter 44, Section 16A
  Any officer authorized to sign bonds or notes of a city, town or district may execute such bonds or notes or cause them to be...
• Massachusetts General Laws - Facsimile seal; validity - Chapter 44, Section 16B
  The engraved or printed facsimile of a city, town or district seal on a bond, note or certificate of indebtedness of such municipality shall have...
• Massachusetts General Laws - Repealed, 1984, 400, Sec. 3 - Chapter 44, Section 16C
  Repealed, 1984, 400, Sec.
• Massachusetts General Laws - Temporary loans; refund; repayment - Chapter 44, Section 17
  If a city, town or district votes to issue bonds, notes or certificates of indebtedness in accordance with law, the officers authorized to issue the...
• Massachusetts General Laws - Repealed, 1992, 143, Sec. 3 - Chapter 44, Section 17A
  Repealed, 1992, 143, Sec.
• Massachusetts General Laws - Discount of notes - Chapter 44, Section 18
  Notes issued under section four, five, five A, five B, six, six A or seventeen may be sold at such discount as the treasurer or...
• Massachusetts General Laws - Issuance of notes payable on demand forbidden; procedure for repaying debts - Chapter 44, Section 19
  Cities, towns and districts shall not issue any notes payable on demand, but shall provide for the payment of all debts, except temporary loans incurred...
• Massachusetts General Laws - Inability to pay interest or principal of bonds, notes or certificates of indebtedness; notice; certification to state treasurer; payment by state treasurer - Chapter 44, Section 19A
  If it appears to the treasurer of a city, town or district, including a regional school district, that the city, town or district is, or...
• Massachusetts General Laws - Proceeds from sale of bonds; restrictions on use; disposition of premiums - Chapter 44, Section 20
  The proceeds of any sale of bonds or notes, except premiums and accrued interest, shall be used only for the purposes specified in the authorization...
• Massachusetts General Laws - Advances made in anticipation of proceeds - Chapter 44, Section 20A
  Cities, towns and districts that have duly authorized the issuance of serial bonds, notes or certificates of indebtedness may make expenditures for the purposes for...
• Massachusetts General Laws - Call and redemption prior to maturity - Chapter 44, Section 21
  An officer of a city, town or district authorized to issue bonds or notes may provide that the bonds or notes of any issue may...
• Massachusetts General Laws - Refunding bonds; issuance; present values - Chapter 44, Section 21A
  The city council of a city, the board of selectmen of a town, the school committee of a regional school district and the prudential committee,...
• Massachusetts General Laws - Designation of tax credit bonds; sinking fund; sale of tax credit bonds; issuance of refunding bonds - Chapter 44, Section 21B
  The city council of a city, and in the case of a city having a city manager and in the case of other cities, with...
• Massachusetts General Laws - Rate of interest - Chapter 44, Section 22
  All bonds, notes and other securities issued by cities or towns shall bear such rate or rates of interest as may be fixed by the...
• Massachusetts General Laws - Insurance, letters or lines of credit for bonds or notes; trust agreements - Chapter 44, Section 22A
  Bonds or notes issued by a city may be secured in whole or in part by insurance or by letters or lines of credit or...
• Massachusetts General Laws - Bonds and notes; official statements; advertising; collateral tax consequences to social security recipients - Chapter 44, Section 22B
  Any official statement prepared in connection with the sale of any bonds or notes of a city, town or district and all advertising of such...
• Massachusetts General Laws - Security for bonds or notes; insurance, letters or lines of credit, trust agreements - Chapter 44, Section 22C
  Bonds or notes issued by a town or district may be secured in whole or in part by insurance or by letters or lines of...
• Massachusetts General Laws - Forms for notes - Chapter 44, Section 23
  The director shall furnish to the treasurer of every city, town and district, forms for the issue of notes for money borrowed by the city,...
• Massachusetts General Laws - Authentication; certification - Chapter 44, Section 24
  When a city, town or district votes to borrow money otherwise than by the issue of bonds, the treasurer thereof may make notes for the...
• Massachusetts General Laws - Bearer instruments - Chapter 44, Section 24A
  City, town and district notes may be made payable to “bearer”, and when so issued section twenty-four may be construed by the director as being...
• Massachusetts General Laws - Payments; notice to director of accounts - Chapter 44, Section 25
  Whenever a note issued by a city, town or district is paid, the treasurer thereof shall immediately notify the director of such payment, stating the...
• Massachusetts General Laws - Repealed, 2010, 188, Sec. 35 - Chapter 44, Section 26
  Repealed, 2010, 188, Sec.
• Massachusetts General Laws - Certification; evidence of liability - Chapter 44, Section 27
  The certification of city, town or district notes by the director shall be prima facie evidence of the liability of such city, town or district
• Massachusetts General Laws - Effect of provisions on power to issue notes - Chapter 44, Section 27A
  The provisions of sections twenty-three to twenty-seven, inclusive, shall be deemed to provide an additional and alternative means of carrying out the purposes thereof and...
• Massachusetts General Laws - Report to director of accounts required - Chapter 44, Section 28
  Whenever a city, town or district votes to authorize the incurrence of indebtedness, the city, town or district clerk, as the case may be, shall,...
• Massachusetts General Laws - Applicability of finance law to school districts - Chapter 44, Section 28A
  The provisions of sections sixteen to twenty-eight, inclusive, shall, so far as apt, apply to regional school districts established under the provisions of section fifteen...
• Massachusetts General Laws - Applicability of finance law to planning districts - Chapter 44, Section 28B
  The provisions of sections sixteen to twenty-eight, inclusive, shall, so far as apt, apply to planning districts established under the provisions of chapter forty B,...
• Massachusetts General Laws - Management of solid waste; project costs; debt obligations - Chapter 44, Section 28C
  (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings: “Chief executive officer”, the manager...
• Massachusetts General Laws - Repealed, 1969, 849, Sec. 48; 1971, 766, Sec. 11 - Chapter 44, Section 29
  Repealed, 1969, 849, Sec. 48; 1971, 766, Sec.
• Massachusetts General Laws - Determination of amount of appropriation for departments - Chapter 44, Section 30
  A city, except Boston, wherein the appropriation for any department is determined by law at a certain rate or percentage of the taxable valuation or...
• Massachusetts General Laws - Liabilities in excess of appropriations forbidden; exceptions - Chapter 44, Section 31
  No department financed by municipal revenue, or in whole or in part by taxation, of any city or town, except Boston, shall incur a liability...
• Massachusetts General Laws - Report of estimated expenses; period covered; contents - Chapter 44, Section 31A
  Every officer of any city except Boston having charge of, or jurisdiction over, any office, department or undertaking, requesting an appropriation shall, between November first...
• Massachusetts General Laws - Repealed, 1969, 505, Sec. 6 - Chapter 44, Section 31B
  Repealed, 1969, 505, Sec.
• Massachusetts General Laws - Construction contracts; certificate as to availability of funds; effect of certificate upon defense of insufficiency of appropriations - Chapter 44, Section 31C
  No contract for the construction, reconstruction, alteration, remodeling, repair or demolition of any public building or public work by any city or town costing more...
• Massachusetts General Laws - Snow and ice removal; emergency expenditures; reporting requirements - Chapter 44, Section 31D
  Any city or town may incur liability and make expenditures in any fiscal year in excess of available appropriations for snow and ice removal, provided...
• Massachusetts General Laws - Submission of city budget to city council; procedure for approval, rejection or alteration - Chapter 44, Section 32
  Within one hundred and seventy days after the annual organization of the city government in any city other than Boston, the mayor shall submit to...
• Massachusetts General Laws - Power of council to add to appropriation; conditions; limitations - Chapter 44, Section 33
  In case of the failure of the mayor to transmit to the city council a written recommendation for an appropriation for any purpose not included...
• Massachusetts General Laws - Salary provisions in budget; requirements and limitations - Chapter 44, Section 33A
  The annual budget shall include sums sufficient to pay the salaries of officers and employees fixed by law or by ordinance. Notwithstanding any contrary provision...
• Massachusetts General Laws - Transfer of appropriations; restrictions - Chapter 44, Section 33B
  (a) On recommendation of the mayor, the city council may, by majority vote, transfer any amount appropriated for the use of any department to another...
• Massachusetts General Laws - Repealed, 1969, 849, Sec. 48; 1971, 766, Sec. 11 - Chapter 44, Section 34
  Repealed, 1969, 849, Sec. 48; 1971, 766, Sec.
• Massachusetts General Laws - Towns and districts; right to petition for an audit or installation of accounting system - Chapter 44, Section 35
  Any town, and any district, or regional school district, at a meeting legally called therefor, may petition the director for an audit of its accounts...
• Massachusetts General Laws - Cities; right to petition for an audit or installation of accounting system - Chapter 44, Section 36
  Any city may, by vote of its city council, petition the director for an audit of its accounts or for the installation of an accounting...
• Massachusetts General Laws - Duties of director with respect to installation of accounting system - Chapter 44, Section 37
  Whenever, after such accounting system has been installed, a city, town or district accounting officer requests the advice or assistance of the director, he shall...
• Massachusetts General Laws - Uniformity of accounting systems - Chapter 44, Section 38
  The accounting systems installed in accordance with this chapter shall be such as will, in the judgment of the director, be most effective in securing...
• Massachusetts General Laws - Results of audit; report to municipality - Chapter 44, Section 39
  Upon the completion of an audit under section thirty-five or thirty-six, the director shall render a report to the city government or the board of...
• Massachusetts General Laws - Audit of accounts; frequency - Chapter 44, Section 40
  The director shall cause an audit to be made of the accounts of all cities and towns and of all districts and regional school districts...
• Massachusetts General Laws - Expenses of auditing; payment - Chapter 44, Section 41
  The expenses incurred under sections thirty-five to forty, inclusive, shall be paid primarily by the commonwealth; and the state treasurer shall issue his warrant requiring...
• Massachusetts General Laws - Audits by private accountants; required reports - Chapter 44, Section 42
  Whenever a city or town causes an audit of its accounts or the accounts of separate departments to be made by a person of its...
• Massachusetts General Laws - Pilot program for audits of public functions of city, town, county, etc. where irregularities or illegal acts are suspected; establishment - Chapter 44, Section 42A
  The department of the state auditor, in accordance with section 12 of chapter 11, shall establish a 2 year pilot program for the audit of...
• Massachusetts General Laws - Accounting reports; returns; forms - Chapter 44, Section 43
  The director shall annually furnish to the auditor or other accounting officer of each city and town schedules so arranged as to provide for uniform...
• Massachusetts General Laws - Reports of municipal statistics; publication - Chapter 44, Section 44
  The commissioner of revenue shall include in his annual report statistics relative to the financial affairs of cities and towns and other information of public...
• Massachusetts General Laws - Powers of director; attendance of witnesses; production of books and documents - Chapter 44, Section 45
  The director may require the attendance of witnesses and the production of books and documents, and may examine witnesses under oath in the same manner...
• Massachusetts General Laws - Destruction of records - Chapter 44, Section 46
  The director, having first obtained authority from the governor and council, may destroy or sell all such records, papers and schedules accumulated in the bureau...
• Massachusetts General Laws - Powers of director; investigation of municipal affairs - Chapter 44, Section 46A
  The director may upon his own initiative, in the case of any city, except Boston, or any town, and shall, when requested by the mayor...
• Massachusetts General Laws - Right to establish or use - Chapter 44, Section 47
  No further sinking funds for the payment of debt shall be established by any city, town or district, but cities and towns shall contribute to...
• Massachusetts General Laws - Sinking fund commissioners; powers and duties; records; compensation - Chapter 44, Section 48
  The sinking fund commissioners shall have charge of all sinking funds intrusted to them by the city, town or district, and shall invest and reinvest,...
• Massachusetts General Laws - Issuance of new bonds - Chapter 44, Section 49
  If, when bonds payable from the sinking fund become due, the sinking fund commissioners of a city hold any other bonds of the city not...
• Massachusetts General Laws - Repealed, 1921, 486, Sec. 12 - Chapter 44, Section 50
  Repealed, 1921, 486, Sec.
• Massachusetts General Laws - Repealed, 1938, 458 - Chapter 44, Section 51
  Repealed, 1938,
• Massachusetts General Laws - Issuance of bonds in exchange for bearer instruments - Chapter 44, Section 52
  A county, city, town or district, or any domestic corporation, which shall have issued any bond, note or certificate of indebtedness payable to bearer, held...
• Massachusetts General Laws - City, town or district funds; use and disposition - Chapter 44, Section 53
  All moneys received by any city, town or district officer or department, except as otherwise provided by special acts and except fees provided for by...
• Massachusetts General Laws - Grants and gifts; acceptance and expenditure - Chapter 44, Section 53A
  An officer or department of any city or town, or of any regional school or other district, may accept grants or gifts of funds from...
• Massachusetts General Laws - Gifts of tangible personal property; acceptance - Chapter 44, Section 53A1/2
  A city council, with the mayor’s approval if the charter so provides, or a board of selectmen or town council may, in its sole discretion...
• Massachusetts General Laws - Contributions by commonwealth; application to indebtedness - Chapter 44, Section 53B
  Any sums allotted and paid by the commonwealth to a city, town or district as a contribution towards the cost of a useful public works...
• Massachusetts General Laws - Deposit and expenditure of compensation for off-duty or special detail work; appropriation for special fund; fee - Chapter 44, Section 53C
  All money received by a city, town or district as compensation for work performed by one of its employees on an off-duty work detail which...
• Massachusetts General Laws - Recreation and park self-supporting service revolving funds; creation; authorized use of funds; annual report; revocation of provisions - Chapter 44, Section 53D
  Notwithstanding the provisions of section fifty-three, any city or town which accepts the provisions of this section may establish in the city or town treasury...
• Massachusetts General Laws - Agencies, boards, etc.; annual operating costs; offset by estimated receipts of user fees - Chapter 44, Section 53E
  Notwithstanding the provisions of section fifty-three, a city or town which accepts the provisions of this section may specify when making an appropriation for the...
• Massachusetts General Laws - Revolving funds - Chapter 44, Section 53E1/2
  Notwithstanding the provisions of section fifty-three, a city or town may annually authorize the use of one or more revolving funds by one or more...
• Massachusetts General Laws - Energy Revolving Loan Fund - Chapter 44, Section 53E3/4
  (a) Notwithstanding section 53 to the contrary, a city or town may establish an Energy Revolving Loan Fund to provide loans to owners of privately-held...
• Massachusetts General Laws - Deposits of public funds in banking institutions in return for banking services - Chapter 44, Section 53F
  Notwithstanding any general or special law to the contrary, a treasurer or collector of a city, town or district is authorized to enter into written...
• Massachusetts General Laws - Enterprise funds - Chapter 44, Section 53F1/2
  Notwithstanding the provisions of section fifty-three or any other provision of law to the contrary, a city or town which accepts the provisions of this...
• Massachusetts General Laws - Employment of outside consultants - Chapter 44, Section 53G
  Notwithstanding section 53, any city or town that provides by rules promulgated under section 9 or 12 of chapter 40A, section 21 of chapter 40B,...
• Massachusetts General Laws - Rebate to federal government to exclude interest paid on bonds from gross income - Chapter 44, Section 53H
  Notwithstanding the provisions of section fifty-three, any city, town, district, regional refuse disposal district or regional school district issuing bonds or notes may rebate to...
• Massachusetts General Laws - Settlement or incorporation celebrations; special fund - Chapter 44, Section 53I
  A city or town, for the celebration of the two hundredth, two hundred and fiftieth, three hundredth and three hundred and fiftieth anniversary of its...
• Massachusetts General Laws - Investment of trust funds - Chapter 44, Section 54
  Trust funds, including cemetery perpetual care funds, unless otherwise provided or directed by the donor thereof, shall be placed at interest in savings banks, trust...
• Massachusetts General Laws - Public funds on deposit; limitations; investments - Chapter 44, Section 55
  A city, town, or district or regional school district shall not at any one time have on deposit in a bank or trust company or...
• Massachusetts General Laws - Liability of depositor for losses due to bankruptcy - Chapter 44, Section 55A
  A city, town, district or regional school district officer receiving public money and lawfully and in good faith and in the exercise of due care...
• Massachusetts General Laws - Investment of public funds - Chapter 44, Section 55B
  All moneys held in the name of a city, town, district or regional school district or any other account under the jurisdiction of a city,...
• Massachusetts General Laws - Municipal Affordable Housing Trust Fund - Chapter 44, Section 55C
  (a) Notwithstanding section 53 or any other general or special law to the contrary, a city or town that accepts this section may establish a...
• Massachusetts General Laws - Towns; fiscal year - Chapter 44, Section 56
  The fiscal year of all towns of the commonwealth shall begin with July first and end with the following June thirtieth, and the returns made...
• Massachusetts General Laws - Cities; fiscal year - Chapter 44, Section 56A
  The fiscal year of all cities of the commonwealth shall begin with July first and end with the following June thirtieth, notwithstanding the provisions of...
• Massachusetts General Laws - Taxation; interest on debts incurred in aid of a railroad - Chapter 44, Section 57
  A city or town owing debts incurred in aid of a railroad corporation shall annually raise by taxation an amount sufficient, with the income, if...
• Massachusetts General Laws - Cities and towns; limitation on purchasing powers - Chapter 44, Section 58
  No city or town shall pay a bill incurred by any official thereof for wines, liquors or cigars.
• Massachusetts General Laws - Enforcement of chapter - Chapter 44, Section 59
  The supreme judicial or superior court, by mandamus or other appropriate remedy, at law or in equity, upon the suit or petition of the attorney...
• Massachusetts General Laws - Penalty for violation of law controlling handling of town and district notes - Chapter 44, Section 60
  A town treasurer or a treasurer of a district, who violates any provision of sections twenty-three to twenty-five, inclusive, shall be punished by a fine...
• Massachusetts General Laws - Penalty for refusal to issue bond in exchange for bearer instruments in sinking funds - Chapter 44, Section 61
  A county, city, town, district or corporation which neglects or refuses to issue a bond, note or certificate in accordance with section fifty-two when requested...
• Massachusetts General Laws - Penalty for violation of provisions of chapter by officials - Chapter 44, Section 62
  Any city, town or district officer who knowingly violates, or authorizes or directs any official or employee to violate, any provision of this chapter, or...
• Massachusetts General Laws - Sale or other disposal of realty; disposition of proceeds - Chapter 44, Section 63
  Whenever the proceeds of the sale or other disposal of real estate, including the taking by eminent domain by another governmental unit, but other than...
• Massachusetts General Laws - Sales of public land; payment of taxes - Chapter 44, Section 63A
  Whenever in any fiscal year a town, which term, as used in this section, shall include a city, shall sell any real estate, the board...
• Massachusetts General Laws - Payment of bills incurred in excess of appropriations - Chapter 44, Section 64
  Any town or city having unpaid bills of previous fiscal years which may be legally unenforceable due to the insufficiency of an appropriation in the...
• Massachusetts General Laws - Vacation pay; advances to employees - Chapter 44, Section 65
  In any city which accepts this section by vote of the city council, with the approval of the mayor, and in any town which accepts...
• Massachusetts General Laws - Advances to public employees - Chapter 44, Section 66
  In any city having a plan E or plan D charter with the approval of the city manager, in any other city with the approval...
• Massachusetts General Laws - Deferred compensation program for employees; authorized investments; requisites; limitations - Chapter 44, Section 67
  The treasurer of any city or town, on behalf of the city or town, may contract with an employee to defer a portion of that...
• Massachusetts General Laws - Employee individual retirement accounts - Chapter 44, Section 67A
  The treasurer of any city or town, on behalf of the city or town, may contract with an employee to make contributions for and in...
• Massachusetts General Laws - Retroactive salary increases - Chapter 44, Section 68
  Whenever a city, town or district votes to grant a salary increase to all or any of its employees, such increase may be retroactive to...
• Massachusetts General Laws - Municipal or district services, fees or charges; insufficient funds checks; penalty - Chapter 44, Section 69
  If a check in payment of a municipal or district service rendered or fee or charge imposed is not duly paid, there may, in addition...
• Massachusetts General Laws - Payment for municipal programs, services, and activities; federal government reimbursements and other resources - Chapter 44, Section 70
  Notwithstanding the provisions of sections thirty-one and fifty-three, any city or town may, by vote of its town meeting, town council or city council authorize...
• Massachusetts General Laws - Contracts for revenue raising activities; regulations and guidelines; negotiation - Chapter 44, Section 71
  Contracts under the authority of section seventy shall be subject to such regulations and guidelines as the commissioner of revenue may issue. The commissioner of...
• Massachusetts General Laws - Federal funds for reimbursable medical expenses; distribution - Chapter 44, Section 72
  Notwithstanding the provisions of any general or special law to the contrary, any local government entity may receive federal funds for reimbursable medical services where...

Last modified: September 11, 2015