reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 56a - Cities; Fiscal Year

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 their respective charters, and the returns made to the director under section forty-three shall show the financial condition of the city at the close of business on June thirtieth; provided, however, that the treasurer shall, until July fifteenth, enter in the books all items for the payment of bills incurred and the salaries and wages earned during the previous fiscal year, excepting payment of school teachers' salaries which have been deferred under the provisions of section forty of chapter seventy-one, and the expenditures therefor shall be deemed to be as of June thirtieth preceding.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 57 - Taxation; Interest on Debts Incurred in Aid of a Railroad

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 any, derived from its stock or securities, to pay the interest on such debts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 59 - Enforcement of Chapter

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 general or of the mayor, or of one or more taxable inhabitants of a city, town or district authorized by law to incur debt, or of any creditor to whom it is indebted to an amount not less than one thousand dollars, may compel such city, town or district, and its assessors, collectors, treasurers, commissioners of sinking funds and other proper officers, to conform to this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 60 - Penalty for Violation of Law Controlling Handling of Town and District Notes

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 of not less than one hundred nor more than five hundred dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 61 - Penalty for Refusal to Issue Bond in Exchange for Bearer Instruments in Sinking Funds

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 so to do by the sinking fund commissioners of any city, town or district shall be subject to a penalty of not more than fifty dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 62 - Penalty for Violation of Provisions of Chapter by Officials

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 any other provision of general law relating to the incurring of liability or expenditure of public funds on account of any city, town or district, or any provision of special law relating to the incurring of liability or expenditure of public funds as aforesaid, shall, except as otherwise provided, be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both; and the mayor, selectmen, prudential committee, or commissioners, shall, and five taxpayers may, report such violation to the district attorney who shall investigate and prosecute the same.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 63 - Sale or Other Disposal of Realty; Disposition of Proceeds

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 that acquired through tax title foreclosure, by a city, town, or district, exceed five hundred dollars, the same shall be applied to the payment of indebtedness incurred in acquiring such real estate or shall be added to the sinking fund, if any, from which said indebtedness is payable, or if no such indebtedness is outstanding may be used for any purpose or purposes for which the city, town or district is authorized to incur debt for a period of five years or more or be applied to the payment of indebtedness incurred under section 7 to purchase land, or interests in land, or to construct or enlarge buildings, including the cost of original equipment and furnishings of the buildings or enlargements, except that the proceeds of a sale in excess of five hundred dollars of any park land by a city, town, or district shall be used only by said city, town, or district for acquisition of land for park purposes or for capital improvements to park land.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 63a - Sales of Public Land; Payment of Taxes

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 or officer executing the deed therefor in the name and behalf of the town shall, as a condition precedent to the power to deliver such deed, receive from the grantee as a payment in lieu of taxes allocable to the days ensuing in said fiscal year after the date of such deed, a sum which shall be equal to such portion of a pro forma tax computed as hereinafter provided as would be allocable to the days aforesaid if such pro forma tax were apportioned pro rata according to the number of days in such fiscal year; provided, however, that whenever the said real estate shall be sold between January second and June thirtieth of the fiscal year, the town shall also receive an additional amount equal to the entire pro forma tax computed as hereinafter provided and allocable as a payment in lieu of taxes for the next succeeding fiscal year. Such pro forma tax shall be computed by applying the town's tax rate for the fiscal year of the sale, or, if such rate is not known, the town's tax rate for the fiscal year next preceding that of the sale, to the sale price after crediting any exemption to which, if the deed had been executed and delivered on January first of such next preceding fiscal year, the grantee would have been entitled under section five of chapter fifty-nine. A recitation in the deed that there has been full compliance with the provisions of this section shall be conclusive evidence of such fact. Sums received under this section shall not be subject to section sixty-three of this chapter or to section forty-three of chapter sixty, but shall be credited as general funds of the town.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 64 - Payment of Bills Incurred in Excess of Appropriations

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 fiscal year in which such bills were incurred may, in the case of a town, at an annual meeting by a four fifths vote, or at a special meeting by a nine tenths vote, of the voters present and voting at a meeting duly called, and, in the case of a city which accepts this section, by a two thirds vote of the city council, appropriate money to pay such bills; but no bill or payroll shall be approved for payment or paid from an appropriation voted under authority of this section unless and until certificates have been signed and filed with the selectmen or the city auditor, as the case may be, as hereinafter provided, stating under the penalties of perjury that the goods, materials or services for which bills have been submitted were ordered by an official or employee of the town or city and that such goods and materials were delivered and actually received by the town or city or that such services were rendered to or for the town or city, as the case may be.
Every such certificate that goods, materials or services were so ordered shall be signed and filed by the official or employee of the town or city who ordered the same or, if he has ceased to be an official or employee of the town or city, by any official or employee of the town or city; every such certificate of delivery to the town or city of goods or materials shall be signed and filed by the vendor thereof or, if such vendor is a corporation, shall be signed and filed by the treasurer thereof; every such certificate that goods or materials were received by the town or city shall be signed and filed by an official or employee of the town or city; and every such certificate of services rendered to or for a town or city shall be signed and filed by the person who rendered such services.
This section shall not prohibit or prevent appropriations by a majority vote for bills or obligations of previous fiscal years due to any other town or to a district, a city, a county or the commonwealth, or for legally incurred debt and interest the payment of which is provided for by any general or special law.
This section shall apply to districts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 65 - Vacation Pay; Advances to Employees

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 this section at a town meeting, advances of pay may be made to any officer or employee thereof 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 city or town treasurer may prescribe.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 66 - Advances to Public Employees

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 of the mayor, and in towns with the approval of the selectmen, advances may be made to any officer or employee thereof in anticipation of necessary expenses authorized to be incurred under the provisions of clause (34) of section five of chapter forty subject, however, to such regulations as the treasurer thereof shall from time to time prescribe.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 69 - Municipal or District Services, Fees or Charges; Insufficient Funds Checks or Electronic Funds Transfers; Penalty

Section 69. If a check or electronic funds transfer in payment of a municipal or district service rendered or fee or charge imposed is not duly paid, there may, in addition to any other penalty provided by law, be imposed on the person who tendered such check or electronic funds transfer, upon notice and demand by the city, town or district treasurer, a penalty in the same amount as that imposed under the provisions of section fifty-seven A of chapter sixty.
Any person upon whom such penalty is imposed may, within sixty days of the imposition of such penalty, appeal in writing to the city, town or district treasurer who shall abate the same if it is determined that such check or electronic funds transfer was tendered in good faith with reasonable cause to believe that it would be paid.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 70 - Payment for Municipal Programs, Services, and Activities; Federal Government Reimbursements and Other Resources

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 the collector, treasurer or other department head, with the approval of the selectmen, town manager or mayor, to enter into contracts to identify and pursue federal government reimbursements for, or other revenues or available resources that may be generated by, programs or activities being carried out by the municipality, and to provide that payments for services under such contracts may be made from the reimbursements or revenues recovered as a result of the services performed without appropriation of such revenues. The provision of this section shall not apply to reimbursements, revenues or resources that may be available from the medical care and assistance program administered by the commonwealth pursuant to chapter one hundred and eighteen E.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 71 - Contracts for Revenue Raising Activities; Regulations and Guidelines; Negotiation

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 revenue is further authorized to negotiate contracts with vendors for particular types of services to be provided and paid for under the terms of said section seventy, and cities and towns may enter into such contracts negotiated by the commissioner with the vendors designated by the commissioner without complying with the provisions of chapter thirty B.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44 - Municipal Finance › Section 73 - Requests for Proposals for Design and Construction Services in Public-Private Partnership Development Agreement Seeking Assistance Under Chapter 29c; Technical Assistance From Public-Private Partnership Infrastructure Oversight Commission

Section 73. Notwithstanding any general or special law to the contrary, any design and construction services included in a public-private partnership development agreement seeking assistance under chapter 29C may request technical assistance from the public-private partnership infrastructure oversight commission, established by section 73 of chapter 6C, on all requests for proposals for design-build-finance-operate-maintain or design-build-operate-maintain services.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 1 - Definitions

Section 1. For the purposes of this chapter, unless the context otherwise requires, the following words shall have the following meanings:—
''Commissioner'', the commissioner of revenue.
''Debt service'', payments of principal and interest upon qualified bonds issued pursuant to this chapter.
''Director'', the director of the bureau of accounts.
''Distributable aid'', distributions to the several cities, towns, and regional school districts under the provisions of section eighteen A and eighteen C of chapter fifty-eight.
''Municipal finance oversight board'' or ''Board'' shall mean a board composed of the attorney general, the state treasurer, the state auditor, and the director of accounts in the department of revenue, or their designees.
''Qualified bonds'', those bonds of a city, town or regional school district authorized and issued in accordance with the Qualified Bond Act.
''Qualified Bond Act'', chapter forty-four A of the General Laws.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 2 - Application to Qualify Bonds; Investigation; Costs

Section 2. Whenever a city, town or regional school district votes, in accordance with law, to incur debt and to issue bonds for any purpose or purposes for which it is authorized by law to borrow, the treasurer of the city, town or regional school district, with the approval of the city council and city manager, if any, or otherwise the mayor in a city, the board of selectmen in a town, or the regional district school committee, as the case may be, may file an application and certified copy of the vote as passed with the board to qualify the bonds pursuant to the provisions of this chapter. Upon receipt of the application, the board shall cause an investigation to be made, taking into consideration the need for the improvements to be financed from the proceeds of the proposed qualified bonds, the ability of the city, town or regional school district and all other entities which include all or any part of its territory to provide other essential public improvements and services and to pay when due the principal and interest on its debts, the reasonableness of the amounts to be expended for each of the purposes or improvements to be financed, the amount of state local aid payments likely to be made to the city, town or regional school district with the payments to be made on the proposed bonds, and such other factors as the board may deem necessary or advisable. The cost of the investigation shall be assessed against the city, town or regional school district and may be paid from the proceeds of the qualified bonds or of any temporary notes in anticipation of the sale of the bonds. The costs assessed shall in no case be less than two hundred and fifty dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 3 - Resolution of Board to Authorize Qualified Bonds; Release

Section 3. If the investigation determines to the satisfaction of the board that such city, town or regional school district should be entitled to issue qualified bonds, the board may by resolution authorize such city, town or regional school district to issue such qualified bonds. In considering any vote submitted to it and before certifying its approval thereof and authorization of qualified bonds, the board may require, in writing, the city council, town meeting or regional district school committee to adopt resolutions restricting or limiting any future proceedings with respect to the authorization of bonds or other matters deemed by the board to affect any estimate made or to be made by it as a result of the investigation made in accordance with section two. Every resolution so adopted shall constitute a valid and binding obligation of the city, town or regional school district running to and enforceable by the board; provided, however, that upon application of the city, town or regional school district, the board may, after investigation thereof, release the city, town or regional school district from any restrictions or limitations contained in the resolution, if it finds that such release is in the best interests of the city, town or regional school district and will not impair the security of the qualified bonds.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 4 - Authorization to Issue Bonds; Time for Adoption of Resolution

Section 4. Within sixty days after the submission to it of an application under section two, the board shall authorize the issuance of qualified bonds, if it is satisfied that the issuance of qualified bonds is appropriate. The authorization shall be recorded in a resolution adopted by the board. If the board is not satisfied, it shall so indicate by the adoption within said sixty day period of a resolution stating its disapproval of the request. Failure to adopt an authorizing resolution within this sixty day period shall be a denial of the application.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 5 - Recital of Issuance Pursuant to This Act; Maturity Date

Section 5. All qualified bonds when issued shall contain a recital to the effect that they are issued pursuant to the Qualified Bond Act and are entitled to the benefits of the provisions of this chapter. The final maturity of such qualified bonds shall occur not less than ten nor more than thirty years from the date of issuance without regard to any limitation as to maturities or amounts of annual installments for bonds provided in any other law.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 6 - Temporary Notes

Section 6. Any city, town or regional school district which has been authorized by the board to issue qualified bonds may issue temporary notes in anticipation of the issuance of the qualified bonds to the extent permitted by sections seventeen and seventeen A of chapter forty-four; provided, however, that such notes shall be subject to such additional terms or conditions as may be fixed or required by the board to ensure that funds are borrowed only as needed to meet required payments for construction, development, extension, improvement, or acquisition of the facilities or improvements to be financed by the issuance of the qualified bonds.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 7 - Certification to State Treasurer; Payment of Debt Service; Costs Assessed

Section 7. The treasurer of each city, town or regional school district which issues qualified bonds shall certify to the state treasurer the maturity schedule, interest rate, and dates of payment of debt service on the qualified bonds within ten days after the date of issuance of the qualified bonds. The state treasurer or the paying agents approved by him shall become the paying agents for the principal and interest on such qualified bonds. The state treasurer shall pay such debt service and after payment shall withhold from the distributable aid payable to the city, town or regional school district an amount which will be sufficient to pay the debt service on the qualified bonds or, if the amount of such distributable aid in any year is insufficient for this purpose, from any other amounts payable by the commonwealth to such city, town or regional school district under any provision of law. From the time withheld by the state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt from being levied upon, taken, sequestered, or applied toward paying the debts of the city, town or regional school district other than for payment of debt service on such qualified bonds.
All costs accruing to the commonwealth as the result of such qualified bond issues, including administrative costs as well as loss of interest income, shall be the liability of the city, town or regional school district and shall be assessed in accordance with section twenty of chapter fifty-eight.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 8 - Covenant by Commonwealth

Section 8. The commonwealth hereby covenants with the purchasers, holders and owners, from time to time, of qualified bonds that it will not repeal, revoke, rescind, modify, or amend the provisions of section seven so as to create any lien or charge on or pledge, assignment, diversion, withholding of payment, or other use of or deduction from any distributable aid or other amounts to be paid to any holder of qualified bonds which is prior in time or superior in right to the payment required by said section; provided, however, that nothing herein contained shall be deemed or construed to require the commonwealth to continue to make payments of distributable aid or other amounts or to limit or prohibit the commonwealth from repealing or amending any law heretofore or hereafter enacted for the payment or apportionment of such aid or other amounts, of the manner, time, or amount thereof.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 9 - Certification Conclusive as to Amount Payable; Estoppel

Section 9. The certification to the state treasurer as to the amount payable in any year for debt service on such qualified bonds shall be fully conclusive as to such qualified bonds from and after the time of issuance of such qualified bonds, notwithstanding any irregularity, omission, or failure as to compliance with any of the provisions of this chapter with respect to such qualified bonds; provided, however, that such qualified bonds contain a recital to the effect that they are entitled to the benefits of the provisions of the Qualified Bond Act. All persons shall be forever estopped from denying that such qualified bonds are entitled to the benefits of the provisions of this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 10 - Obligation to Appropriate or Levy Taxes to Pay Bonds When Due; Rules and Regulations

Section 10. Nothing in this chapter shall be construed to relieve any city or town of the obligation imposed on it by law to appropriate and to include in its annual tax levy amounts necessary to pay, in each year, the principal and interest maturing and becoming due on any qualified bonds issued by such city, town or regional school district; provided, however, that to the extent of the amounts of distributable aid or other amounts payable to such city, town or regional school district which have been withheld and have been or are to be forwarded to the paying agent for such qualified bonds, the state treasurer shall certify to the city auditor or town accountant, or officer having similar duties in a city or town, or to the treasurer of the regional school district, as the case may be, the amounts so withheld and thereafter such amounts shall be credited to the appropriations of the city, town or regional school district for the current fiscal year; and provided, further, that to the extent to which distributable aid is not appropriated by the commonwealth in any fiscal year, such appropriated amounts of the city, town or regional school district shall be used to pay the debt service maturing and becoming due in such year on such qualified bonds of the city, town or regional school district; and provided, further, that amounts of distributable aid and other amounts withheld and paid to a paying agent under section seven shall be included in the estimated receipts certified by the commissioner under section twenty-five A of chapter fifty-eight and used by the assessors in determining the tax rate in accordance with section twenty-three of chapter fifty-nine. The commissioner may promulgate rules and regulations which, in his judgment, ensure that the use and effect of qualified bonds is properly and adequately reported to the public.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 11 - Bonds for Construction, Etc. of Property

Section 11. The provisions of this chapter shall not be construed to prohibit any city, town or regional school district from applying for authorization to issue qualified bonds pursuant to the terms of this chapter in connection with the construction, reconstruction, development, extension, or improvement of property, notwithstanding that the construction, reconstruction, development, extension, improvement or acquisition was authorized, approved or commenced prior to the effective date of this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 11a - Covenants Contained in Proceedings Authorizing Issuance of Bonds

Section 11A. The proceedings of the city or town authorizing the issuance of qualified bonds may contain such covenants and provisions for protecting and enforcing the rights and remedies of the bondholders as may be reasonable and proper and not in violation of law, including covenants restricting the issuance of additional qualified bonds.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44a - Qualified Bond Act › Section 12 - Commonwealth Not to Act as Pledge or Surety

Section 12. Nothing in this chapter shall be construed to pledge the credit and assets of the commonwealth to the support of bonds issued pursuant to this chapter or to guarantee payment or stand as surety for the payment of bonds pursuant to this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 4 - Surcharge on Real Property; Collection

Section 4. (a) Upon acceptance of sections 3 to 7, inclusive, and upon the assessors' warrant to the tax collector, the accepted surcharge shall be imposed.
(b) After receipt of the warrant, the tax collector shall collect the surcharge in the amount and according to the computation specified in the warrant and shall pay the amounts so collected, quarterly or semi-annually, according to the schedule for collection of property taxes for the tax on real property, to the city's or town's treasurer. The tax collector shall cause appropriate books and accounts to be kept with respect to such surcharge, which shall be subject to public examination upon reasonable request from time to time.
(c) The remedies provided by chapter 60 for the collection of taxes upon real estate shall apply to the surcharge on real property pursuant to this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 6 - Annual Revenues; Open Space, Historic Resources and Community Housing

Section 6. In each fiscal year and upon the recommendation of the community preservation committee, the legislative body shall spend, or set aside for later spending, not less than 10 per cent of the annual revenues in the Community Preservation Fund for open space, not less than 10 per cent of the annual revenues for historic resources and not less than 10 per cent of the annual revenues for community housing. In each fiscal year, the legislative body shall make appropriations from the Community Preservation Fund as it deems necessary for the administrative and operating expenses of the community preservation committee and such appropriations shall not exceed 5 per cent of the annual revenues in the Community Preservation Fund. The legislative body may also make appropriations from the Community Preservation Fund as it deems necessary for costs associated with tax billing software and outside vendors necessary to integrate such software for the first year that a city or town implements the this chapter; provided, however, that the total of any administrative and operating expenses of the community preservation committee and the first year implementation expenses shall not exceed 5 per cent of the annual revenues in the Community Preservation Fund.
Funds that are set aside shall be held in the Community Preservation Fund and spent in that year or later years; provided, however, that funds set aside for a specific purpose shall be spent only for the specific purpose. Any funds set aside may be expended in any city or town. The community preservation funds shall not replace existing operating funds, only augment them.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 7 - Community Preservation Fund

Section 7. Notwithstanding the provisions of section 53 of chapter 44 or any other general or special law to the contrary, a city or town that accepts sections 3 to 7, inclusive, shall establish a separate account to be known as the Community Preservation Fund of which the municipal treasurer shall be the custodian. The authority to approve expenditures from the fund shall be limited to the legislative body and the municipal treasurer shall pay such expenses in accordance with chapter 41.
The following monies shall be deposited in the fund: (i) all funds collected from the real property surcharge or bond proceeds in anticipation of revenue pursuant to sections 4 and 11; (ii) additional funds appropriated or dedicated from allowable municipal sources pursuant to subsection (b1/2) of section 3, if applicable; (iii) all funds received from the commonwealth or any other source for such purposes; and (iv) proceeds from the disposal of real property acquired with funds from the Community Preservation Fund. The treasurer may deposit or invest the proceeds of the fund in savings banks, trust companies incorporated under the laws of the commonwealth, banking companies incorporated under the laws of the commonwealth which are members of the Federal Deposit Insurance Corporation or national banks, or may invest the proceeds in paid up shares and accounts of and in co-operative banks or in shares of savings and loan associations or in shares of federal savings and loan associations doing business in the commonwealth or in the manner authorized by section 54 of chapter 44, and any income therefrom shall be credited to the fund. The expenditure of revenues from the fund shall be limited to implementing the recommendations of the community preservation committee and providing administrative and operating expenses to the committee.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 8 - Surcharges; Fees of Registers of Deeds; Fees of Assistant Recorder

Section 8. (a) Except as otherwise provided, the fees of the registers of deeds to be paid when a document or instrument is recorded shall be subject to a surcharge of $50; provided, however, that if the document or instrument to be filed includes multiple references to a document or instrument intending or attempting to assign, discharge, release, partially release, subordinate or notice any other document or instrument, each reference shall be separately indexed and separately assessed an additional $50 surcharge. The fee for recording a municipal lien certificate shall be subject to a surcharge of $25; provided, however, that if the certificate includes multiple references to a document or instrument intending or attempting to assign, discharge, release, partially release, subordinate or notice any other document or instrument, each reference shall be separately indexed and separately assessed an additional $25 surcharge. The surcharges imposed shall be used for community preservation purposes. No surcharge shall apply to a declaration of homestead under chapter 188. No surcharge shall apply to the fees charged for additional pages, photostatic copies, abstract cards or additional square feet for the recording of plans.
(b) The fees of the assistant recorder, except as otherwise provided, to be paid when the instrument is left for registering, filing or entering with respect to registered land shall be subject to a surcharge of $50. The fees for so registering, filing or entering a municipal lien certificate shall be subject to a surcharge of $25. The surcharges shall be imposed for the purposes of community preservation. No surcharge shall apply to a declaration of homestead of chapter 188. No surcharge shall apply to the fees charged for additional lots shown on plans, for indexing instruments recorded while a petition for registering is pending, for additional certificates of sewer assessments, for old age assistance liens, for duplicates and for photocopies.
(c) All surcharges on fees collected pursuant to this section shall be forwarded to the Massachusetts Community Preservation Trust Fund, established in section 9.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 9 - Massachusetts Community Preservation Trust Fund

Section 9. (a) There shall be established and set up on the books of the commonwealth a separate fund, to be known as the Massachusetts Community Preservation Trust Fund, for the benefit of cities and towns that have accepted sections 3 to 7, inclusive, and pursuant to said sections 3 to 7, inclusive, have imposed a surcharge on their real property tax levy, subject to any exemptions adopted by a municipality. The fund shall consist of all revenues received by the commonwealth: (1) under the provisions of section 8; (2) from public and private sources as gifts, grants and donations to further community preservation programs; (3) from damages, penalties, costs or interest received on account of litigation or settlement thereof for a violation of section 15; or (4) all other monies credited to or transferred to from any other fund or source pursuant to law.
(b) The state treasurer shall deposit the fund in accordance with the provisions of section 10 in such manner as will secure the highest interest rate available consistent with the safety of the fund and with the requirement that all amounts on deposit be available for withdrawal without penalty for such withdrawal at any time. All interest accrued and earnings shall be deposited into the fund. The fund shall be expended solely for the administration and implementation of this chapter. Any unexpended balances shall be redeposited for future use consistent with the provisions of this chapter.
(c) The state treasurer shall make all disbursements and expenditures from the fund without further appropriation, as directed by the commissioner of revenue in accordance with said section 10. The department of revenue shall report by source all amounts credited to said fund and all expenditures from said fund. The commissioner of revenue shall assign personnel of the department as it may need to administer and manage the fund disbursements and any expense incurred by the department shall be deemed an operating and administrative expense of the program. The operating and administrative expenses shall not exceed 5 per cent of the annual total revenue received under the provisions of said section 10.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 11 - General Obligation Bonds or Notes

Section 11. A city or town that accepts sections 3 to 7, inclusive, may issue, from time to time, general obligation bonds or notes in anticipation of revenues to be raised pursuant to section 3, the proceeds of which shall be deposited in the Community Preservation Fund. Bonds or notes so issued may be at such rates of interest as shall be necessary and shall be repaid as soon after such revenues are collected as is expedient. Cities or towns that choose to issue bonds pursuant to this section shall make every effort to limit the administrative costs of issuing such bonds by cooperating among each other using methods including, but not limited to, common issuance of bonds or common retention of bond counsel. Except as otherwise provided in this chapter, bonds or notes issued pursuant to this section shall be subject to the applicable provisions of chapter 44. The maturities of each issue of bonds or notes issued under this chapter may be arranged so that for each issue the amounts payable in the several years for principal and interest combined shall be as nearly equal as practicable in the opinion of the officers authorized to issue bonds or notes or, in the alternative, in accordance with a schedule providing for a more rapid amortization of principal.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 12 - Real Property Interest; Permanent Restriction; Management

Section 12. (a) A real property interest that is acquired with monies from the Community Preservation Fund shall be bound by a permanent restriction, recorded as a separate instrument, that meets the requirements of sections 31 to 33, inclusive, of chapter 184 limiting the use of the interest to the purpose for which it was acquired. The permanent restriction shall run with the land and shall be enforceable by the city or town or the commonwealth. The permanent restriction may also run to the benefit of a nonprofit organization, charitable corporation or foundation selected by the city or town with the right to enforce the restriction. The legislative body may appropriate monies from the Community Preservation Fund to pay a nonprofit organization created pursuant to chapter 180 to hold, monitor and enforce the deed restriction on the property.
(b) Real property interests acquired under this chapter shall be owned and managed by the city or town, but the legislative body may delegate management of such property to the conservation commission, the historical commission, the board of park commissioners or the housing authority, or, in the case of interests to acquire sites for future wellhead development by a water district, a water supply district or a fire district. The legislative body may also delegate management of such property to a nonprofit organization created under chapter 180 or chapter 203.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 13 - Accurate Account of Recommendations and Actions; Records of Appropriations and Expenditures and of Real Property Interests

Section 13. The community preservation committee shall keep a full and accurate account of all of its actions, including its recommendations and the action taken on them and records of all appropriations or expenditures made from the Community Preservation Fund. The committee shall also keep records of any real property interests acquired, disposed of or improved by the city or town upon its recommendation, including the names and addresses of the grantors or grantees and the nature of the consideration. The records and accounts shall be public records.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 14 - State Grants

Section 14. Notwithstanding the provisions of any general or special law to the contrary, every city and town may accept sections 3 to 7, inclusive, and may thereupon receive state grants under section 10. A city or town that accepts said sections 3 to 7, inclusive, shall not be precluded from participating in state grant programs.
State grant programs may include local adoption of this chapter among the criteria for selection of grant recipients. Funds in the Community Preservation Fund may be made available and used by the city or town as the local share for state or federal grants upon recommendation of the community preservation committee and the legislative body, as provided for in section 5, if such grants and such local share are used in a manner consistent with the recommendations of the community preservation committee.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 15 - Tort Liability for Destruction of Real Property Purchased With Funds From Chapter

Section 15. (a) A person who, without permission, knowingly carries away or steals, mutilates, destroys, damages, causes to be damaged or cuts any tree, shrub, grass or any other portion of real property purchased by a city or town with funds derived from this chapter shall be liable to the city or town in tort for such actions.
(b) Damages, including punitive damages for willful or wanton violation of this chapter or any rule or regulation issued or adopted hereunder, may be recovered in a civil action brought by the city or town or, upon request of the city or town, by the attorney general. The city or town or, upon request of the city or town, the attorney general, may bring an action for injunctive relief against any person violating this chapter or any rule or regulation issued hereunder. The superior court shall have jurisdiction to enjoin violations, to award damages and to grant such further relief as it may deem appropriate.
(c) Any damages, penalties, costs or interest thereon recovered pursuant to this section shall be deposited into the Community Preservation Fund of the city or town in which the violation occurred.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 44b - Community Preservation › Section 16 - Amendments to Amount and Computation of Surcharge; Revocation of Secs. 3 to 7

Section 16. (a) At any time after imposition of the surcharge, the legislative body may approve and the voters may accept an amendment to the amount and computation of the surcharge, or to the amount of exemption or exemptions, in the same manner and within the limitations set forth in this chapter, including reducing the surcharge to 1 per cent and committing additional municipal funds pursuant to subsection (b1/2) of section 3.
(b) At any time after the expiration of five years after the date on which sections 3 to 7, inclusive, have been accepted in a city or town, said sections may be revoked in the same manner as they were accepted by such city or town, but the surcharge imposed under section 3 shall remain in effect in any such city or town, with respect to unpaid taxes on past transactions and with respect to taxes due on future transactions, until all contractual obligations incurred by the city or town prior to such termination shall have been fully discharged.