reglab/housing_qa huggingface dataset:
MA Gen L ch 35 § 19a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 19a - Accumulated Vacation Allowance; Payment Upon Death or Separation From Service

Section 19A. In any county which accepts this section by vote of the county commissioners, advances of pay may be made to any county officer or employee in advance of his regular vacation to the extent of the pay to which he is about to be entitled during such vacation period under such regulations as the county treasurer may prescribe.  Upon the death of a county employee who is eligible for vacation under the rules of the county personnel board, payment shall be made in an amount equal to the vacation allowance as earned in the vacation year prior to the employee's death but which had not been granted, and, in addition, that portion of the vacation allowance earned in the vacation year during which the employee died, up to the time of his separation from the payroll; provided, that no monetary or other allowance has already been made therefor. The county commissioners, upon request of the appointing officer of the deceased employee, shall authorize the payment of such compensation upon the establishment of a valid claim therefor, in the following order of precedence:— First: To the surviving beneficiary or beneficiaries, if any, lawfully designated by the employee under the employee's retirement system; Second: If there be no such designated beneficiary, to the estate of the deceased.  Employees who are eligible for vacation under the rules of said county personnel board whose services terminated by dismissal, through no fault or delinquency of their own, or by retirement, shall be paid an amount equal to the vacation allowance as earned in the vacation year prior to such dismissal or retirement which had not been granted, and, in addition, that portion of the vacation allowance earned in the vacation year during which such dismissal or retirement occurred, up to the time of separation; provided, that no monetary or other allowance has already been made therefor.
MA Gen L ch 35 § 19b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 19b - Deceased Officers and Employees; Payment of Salary to Next of Kin; Effect

Section 19B. Whenever any officer or employee or former officer or employee of a county dies, and such county owes his estate any sum or sums by reason of the terms of his employment, the aggregate amount of which does not exceed twenty-five hundred dollars, and neither a duly appointed executor or administrator nor a voluntary administrator has made written demand for payment upon the treasurer of such county and such treasurer does not otherwise have actual notice that proceedings relative to the formal or informal settlement of such estate have been commenced in any probate court, such sum or sums may, in the discretion of such treasurer, be paid after the expiration of one month from the death of such officer or employee to the husband, widow or next of kin of such officer or employee. Payments made as provided in this section shall discharge all liability of the county to all persons with respect to such sum or sums.
MA Gen L ch 35 § 19c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 19c - Deposits in Credit Union; Pension or Retirement Allowances

Section 19C. Any county treasurer may deduct from the pension or retirement allowance of a retired person who was a member of such county retirement system, such sum as such retired person may specify in writing and shall transmit the same to a credit union designated by such retired person.
MA Gen L ch 35 § 20 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 20 - Prosecution of Suits Upon Bonds, Notes, etc.; Joinder of Treasurer as Party

Section 20. A county treasurer may prosecute suits upon bonds, notes and other securities given to or held by the county or its treasurer. He may also prosecute for injuries to the land, buildings or other property of his county, subject to section thirty-six of chapter forty-one. The treasurer shall be joined as a party in all legal proceedings brought against the county.
MA Gen L ch 35 § 21 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 21 - Delinquency of Officers as to Money Payments; Notification of District Attorney

Section 21. If a public officer, or other person, required by law to account with and pay money to a county treasurer, fails so to do for ten days after the time prescribed by law therefor, the treasurer shall notify the district attorney, who shall forthwith proceed to recover the sum due.
MA Gen L ch 35 § 22 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 22 - Disposition of Surplus Money; Deposits; Investments; Interest

Section 22. Except as otherwise provided, county treasurers, clerks of the courts, clerks of district courts, sheriffs and superintendents of jails and houses of correction, probation officers, registers of probate and insolvency and registers of deeds, having more money in their hands than is required for immediate use, shall deposit it, in their official names, in national banks or trust companies in the commonwealth or banking companies doing business in the commonwealth and qualified to receive demand deposits under the provisions of section six A of chapter one hundred and seventy-two A, at the best practicable interest rates. County treasurers may also deposit in time deposits in such national banks, trust companies or banking companies and invest in United States treasury bills. Interest thereon shall be paid to the county, except that interest accruing to deposits by registers of probate and clerks of courts shall be paid to the commonwealth; provided, that interest accruing on the deposit as aforesaid of any money paid to any official mentioned in this section which is so paid under order of a court or which is otherwise subject to the direction of a court shall, if the court so directs, be paid to the parties entitled to the principal fund of such deposit.
MA Gen L ch 35 § 22a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 22a - Deposit of Funds Restricted

Section 22A. County treasurers, court clerks, sheriffs and superintendents of jails and houses of correction, probation officers, registers of probate and insolvency and registers of deeds shall not deposit any of the funds for which they are accountable in any national bank, trust company or banking company with which such treasurer or officer is associated as an officer or employee or has been associated as an officer or employee at any time during the preceding three years.
MA Gen L ch 35 § 23 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 23 - Money Paid Into Courts; Disposition; Interest

Section 23. Money paid into the courts in any county shall, if possible be placed at interest by the clerks thereof, and the interest shall be available for the uses of the commonwealth unless the court directs it to be paid to the parties to the litigation in connection with which such money was paid into court. All interest in the custody of any clerk of said courts not directed to be paid as aforesaid, remaining after payment by order of the court of the principal fund to parties litigant entitled thereto, shall annually be paid to the state treasurer between the first and tenth days of each fiscal year, to be used for the general purposes of the commonwealth.
MA Gen L ch 35 § 23a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 23a - Unclaimed Funds; Disposition

Section 23A. County officers holding funds unclaimed after two years from the time of receipt thereof and not otherwise subject to statutory disposition shall pay over such funds to their county treasury for the use of the county; provided, that any person or persons establishing a lawful claim thereto before the county commissioners within six years of such payment over may receive satisfaction thereof from any available funds in the county treasury.
MA Gen L ch 35 § 24 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 24 - Overdue Accounts; Interest Charge

Section 24. If a time is fixed for payment of money due a county or a county retirement system, the debtor shall, if notified by the county treasurer at least thirty days before such time, pay interest thereon at the rate of eight per cent per annum from such fixed time until payment.
MA Gen L ch 35 § 25 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 25 - Annual Report; Contents

Section 25. Immediately after July tenth, the county treasurer shall annually prepare a report of the county receipts and expenditures for the preceding fiscal year, stated separately under the heads prescribed by the director of accounts for keeping the treasurer's books. Such statement shall contain a table setting forth the budget as approved by the advisory board on county expenditures for each specific object, the amount expended therefrom, the unexpended balance thereof, and any excess of payments over said approved budget.
MA Gen L ch 35 § 26 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 26 - Annual Report of County Commissioners; Contents

Section 26. Immediately after July tenth, the county commissioners shall annually prepare a report on county affairs, showing their acts during the preceding fiscal year, so as to give the taxpayers of the county a full and clear understanding of its affairs and of the objects and methods of county expenditures. They shall state specifically what petitions relating to highways have been received, and what highways have been laid out, altered, relocated or discontinued, the manner of their alteration or new construction, the time of their intended completion, what have been completed, at what cost and at whose expense, and what remain to be completed, what damages or betterments have been awarded or estimated and to or against whom, what damages have been paid or betterments collected, and what suits are pending in relation thereto. They shall also state what highways have been laid out under orders stating that betterments are to be assessed, their action relative to public and private ways, what applications relative to state highways they have made to the department of highways, and, so far as ascertainable, what highways have been laid out within the county by said department, what have been constructed and at what expense, what sums expended by the commonwealth in the county for highways have been repaid by said county, what sums remain to be paid, and when. They shall also make a detailed statement of the repairs upon the several county buildings, stating separately the work done by contract and by day, and the money paid, and the liabilities incurred in the construction of new buildings, and shall also state what reservoirs, reservoir dams and mill dams have been examined by them under section forty-five of chapter two hundred and fifty-three. They shall present a table showing the salaries paid to county officers, stating separately those prescribed by law, a statement of the county debt, giving the date when each obligation will mature and the rate of interest, stating separately the loans made in anticipation of taxes and permanent loans, a statement of the amount of county taxes due and unpaid, and a list of the assets of the county, including land, buildings, furniture in jails and other public buildings.
MA Gen L ch 35 § 26a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 26a - Capital Facilities and Capital Facility Projects; Jurisdiction of Capital Planning and Operations Division

Section 26A. Notwithstanding the provisions of sections ten, fourteen, seventeen, twenty-five of chapter thirty-four or any other general or special law to the contrary, county capital facilities and capital facility projects, as defined by section thirty-nine A of chapter seven shall be subject to the jurisdiction of the division of capital asset management and maintenance according to the provisions of section forty A of chapter seven to the same degree and extent as other state agencies, as defined by said section thirty-nine A.
MA Gen L ch 35 § 27 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 27 - Annual Reports; Publication and Distribution

Section 27. The county commissioners shall at the expense of the county print the annual county report containing the report of the county commissioners, statements in tabulated form prepared by the treasurer under section twenty-five, the annual budget as approved by the advisory board on county expenditures and any supplementary budgets thereto, and of such other officers and boards as consider it expedient to make a report, and such other matters as the law requires or as the commissioners consider expedient.  The county treasurer shall send a copy of such report to the state library, to the director of accounts, and to the mayor of each city and to the chairperson of the board of selectmen of each town in the county before the first day of November. He shall, at the close of each fiscal year, advertise in not more than three newspapers published in the same or an adjoining county an account of the county receipts and expenditures arranged under distinct heads, and a specific statement of the county debts, the purposes for which incurred and their dates of maturity.
MA Gen L ch 35 § 27a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 27a - Treasurer and Custodian of Certain Funds

Section 27A. The county treasurer of each county shall act as the treasurer and custodian of the funds of every institution, organization, board, commission or other public body to the use of which funds of his county are contributed, provided that in case any such public body serves a district comprising more than one county, the county treasurer of the county in which such public body is chiefly located or has its headquarters, as determined by the director of accounts, shall so act.
MA Gen L ch 35 § 30 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 30 - Taxes; Approval; Computation

Section 30. The amount which the county commissioners of each county, except Suffolk and Nantucket, shall levy as the county tax shall be as voted by the county commissioners and approved by the advisory board on county expenditures, and as computed by adding together the amounts of the approved annual budget and of any approved supplementary budget, so far as the money therefore is to be raised by taxation, and deducting therefrom the probable receipts from all sources, except loans, and so much of the unexpended balance from the county treasury at the closing of the treasurer's books for the previous fiscal year as is in excess of ten per cent of the tax levy for said year; provided, however, that the county commissioners shall deduct the unexpended balance from the previous fiscal year from the tax voted by the county commissioners and approved by the advisory board prior to the apportionment and assessment of said tax among and upon the several cities and towns. The county commissioners shall also levy annually as the county tax a sum sufficient to meet the debt and interest maturing in that year, if no other provision therefor has been made.
MA Gen L ch 35 § 31 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 31 - Taxes; Apportionment, Assessment and Collection

Section 31. The county commissioners shall apportion and assess all county taxes among and upon the several cities and towns according to the most recent equalization and apportionment reported by the commissioner of revenue to the general court pursuant to section ten C of chapter fifty-eight, and shall, by their clerk, certify the assessments to the assessors thereof. The several amounts so apportioned and assessed shall be collected and paid similar to that of the state tax into the respective town treasuries, and the commissioners in their warrants shall require the selectmen or assessors of each town to pay, or to issue their warrants requiring the treasurer thereof to pay, to the county treasurer the amount so assessed. The county commissioners shall prescribe that one half of the total certified assessment of each city and town shall be paid on November first of each year and the remaining one half of such assessment shall be paid on May first of the next year. The selectmen or assessors of each city and town shall return a certificate of the name of the treasurer of such city or town, with the sum which he may be required to collect, to the county treasurer within the time fixed by the warrant of the county commissioners in accordance with the provisions of this section.
MA Gen L ch 35 § 32a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VI - Counties and County Officers|Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances|Section 32a - Contributory Retirement Systems; Anticipated Costs; Recovery of Pension Costs

Section 32A. In order to offset the anticipated costs for funding for the contributory retirement systems, upon the recommendation of the county retirement board advisory council, a county may appropriate in any year an amount not exceeding five per cent of the amount of county taxes raised in the preceding year by assessment pursuant to paragraph (c) of subdivision (7) of section twenty-two of chapter thirty-two upon the several governmental units participating in the county retirement system. Such amount shall be in addition to that assessed in said section and shall be credited to the Pension Reserve Fund provided for in section twenty-two of said chapter thirty-two. The aggregate amount in such fund at any time shall not exceed ten per cent of the total equalized valuation of such participating cities and towns in the county. Any interest shall be added to and become part of such fund.  All sums in such fund shall be appropriated and used only for the purpose of offsetting the anticipated future cost of funding the contributory retirement system of such county.  The treasurer of the county shall be the custodian of such fund and may deposit the proceeds in national banks or invest the proceeds by deposit in savings banks, co-operative banks or trust companies organized under the laws of the commonwealth, or invest the same in such securities as are legal for the investment of funds of savings banks under the laws of the commonwealth or in federal savings and loan associations situated in the commonwealth or may participate in the PRIT Fund in accordance with clause (8) of section twenty-two of said chapter thirty-two.  Counties shall establish procedures for the recovery of employee pension costs from federal grant monies. Each spending agency of counties shall, at the commencement of each fiscal year, and no later than July thirty-first, authorize the treasurer to initiate such procedures to transfer to such fund an amount equal to the future pension costs which are incurred because of the federal grant. The cost of the future pension cost liability must be recovered in cash. Expenditures for the payment of salaries to be made from any federal grant shall not be allowed until the full amount of such pension costs are recovered.