reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 30 - Penalty for False Valuation

Section 30. Any person chosen to determine the valuation of property for the purpose of taxation who, in order that the taxpayers may escape payment of their just proportion of any state or county tax or in order to evade any law limiting municipal indebtedness or the rate of taxation to a percentage of valuation or for any other fraudulent or corrupt purpose, knowingly fixes the valuation of any property at a smaller or greater amount than its full and fair cash value, or who causes an abatement to be made otherwise than is provided by law, shall be punished by a fine of not more than one thousand dollars, or by imprisonment for not more than six months, or both.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 30a - Vacancies; Effect on Powers of Remaining Assessors

Section 30A. A vacancy in the office of assessor shall not divest or suspend the authority and powers of the remaining assessors, notwithstanding any provision of special law making mandatory the filling of vacancies.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 34b - Identification of Husbands and Wives in Documents and Communications

Section 34B. Whenever the assessor, in any communication, document or writing intended for use outside his department, identifies a husband and wife, he shall use the name of both husband and wife and shall not use a legal phrase as a substitute for either name.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 35 - Bond of Treasurer; Duties

Section 35. Every town treasurer shall give bond annually for the faithful performance of his duties in a form approved by the commissioner of revenue and in such sum, not less than the amount established by said commissioner, as shall be fixed by the selectmen or the mayor and aldermen, and if he fails to give such bond within ten days after his election or appointment, or if within ten days after the expiration of said bond or any renewal of said bond he fails to file a renewal thereof, the selectmen or the mayor and aldermen shall declare the office vacant and the vacancy shall be filled in the manner prescribed by section forty or sixty-one A, as the case may be. He shall receive and take charge of all money belonging to the town, and pay over and account for the same according to the order of the town or of its authorized officers. No other person shall pay any bill of any department; provided, however, this provision shall not prohibit the treasurer from paying such bill by the use of bank treasurer's or cashier's check. He shall have the authority given to an auditor by section fifty-one, and shall annually render a true account of all his receipts and disbursements and a report of his official acts. The bond required herein shall cover the duties of the treasurer with respect to trust funds and funds of retirement systems which are in his custody by virtue of his office, and any such funds, for the purposes of said bond, shall be deemed to be public funds.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 36 - Powers of Treasurer; Prosecution of Actions

Section 36. He may in his own name and official capacity prosecute actions upon bonds, notes or other securities given to him or to his predecessors in office; and unless otherwise provided, he or the chief or superintendent of police or other police officer of the town may prosecute for trespasses committed in or on any public building or enclosure belonging to or within the town. If a public building or enclosure is owned in part by the town and in part by the county, such prosecution may be instituted by the treasurer of either the town or the county.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 38a - Collection of Accounts Due City or Town; Powers and Duties of Tax Collector

Section 38A. Notwithstanding any general or special law to the contrary, a city or town may by ordinance, by-law or vote provide that the collector of taxes shall be authorized to collect, under the title of city or town collector, any accounts due the city or town and may in like manner define the collector of taxes' powers and duties in relation to the collection of such accounts; provided, however, that no such ordinance, by-law or vote shall limit such collector in the exercise of the remedies hereinafter conferred. Such a collector shall in the collection of such accounts have all the remedies provided by sections thirty-five, thirty-six and ninety-three of chapter sixty for the collection of taxes on personal estate. This section shall not apply to the collection of interest on investments of sinking or trust funds. All bills for accounts due the city or town shall state that all checks, drafts or money orders shall be made payable to or to the order of the city or town and not to or to the order of any officer, board or commission.
Whenever the collector of taxes, in any communication, document or writing intended for use outside his department, identifies a husband and wife, he shall use the name of both husband and wife and shall not use a legal phrase as a substitute for either name.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 39a - Assistant Treasurer

Section 39A. The treasurer of a city or town may in writing appoint, with the approval of the mayor or the selectmen thereof, an assistant treasurer who may be an employee in the treasurer's department. The assistant treasurer shall be sworn to the faithful performance of his duties, and a record shall be made of his appointment and oath. The assistant treasurer shall be a citizen of the United States and shall give bond annually for the faithful performance of his duties in a form approved, and in an amount determined, by the commissioner of revenue. Unless a temporary treasurer is appointed in accordance with law, the assistant treasurer may, in the absence of the treasurer, perform his duties and when performing such duties shall have the powers and be subject to the requirements and penalties applicable to him. The person appointed as assistant treasurer may receive a salary from the city or town for service as such.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 39c - Assistant Collector

Section 39C. The collector of a city or town may in writing appoint, with approval of the mayor or the selectmen thereof, an assistant collector who may be an employee in said collector's department. The assistant collector shall be sworn to the faithful performance of his duties, and a record shall be made of his appointment and oath. The assistant collector shall be a citizen of the United States and shall give bond annually for the faithful performance of his duties in a form approved, and in an amount determined by the commissioner of revenue. Unless a temporary collector is appointed in accordance with law, the assistant collector may, in the absence of the collector, perform his duties and when performing such duties shall have the powers and be subject to the requirements and penalties applicable to him; provided, however, that the assistant collector shall not be authorized to sign for the collector instruments of taking pursuant to section fifty-four of chapter sixty. The person appointed as assistant collector may receive a salary from the city or town for service as such.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 40 - Temporary Town Officers

Section 40. If the office of town treasurer, town collector of taxes, town accountant or auditor in a town having but one is vacant or if any such officer, because of disability or absence, is unable to perform his duties, the selectmen may in writing signed by them or by a majority of them, which shall be filed in the office of the town clerk, appoint a temporary officer to hold such office and exercise the powers and perform the duties thereof until another is duly elected or appointed and has qualified according to law or the officer who was disabled or absent resumes his duties. Any such temporary officer shall be sworn and give bond for the faithful performance of his duties in accordance with the provisions of law applying to the officer whose place he fills, and if he fails so to do within ten days after his appointment the selectmen shall rescind the appointment and appoint another. If a tree warden, highway surveyor, or road commissioner in a town having but one road commissioner, because of disability or absence, is unable to perform his duties, the selectmen may, in like manner, appoint a temporary officer to hold his office, who shall have like powers and duties until such tree warden, highway surveyor or road commissioner resumes his duties or his successor is elected or appointed, as the case may be. This section shall not apply to cities.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 41 - Payment of Compensation; Oath

Section 41. No treasurer or other fiscal officer of any town or city shall pay any salary or compensation to any person in the service or employment of the town or city unless the payroll, bill or account for such salary or compensation shall be sworn to by the head of the department or the person immediately responsible for the appointment, employment, promotion, or transfer of the persons named therein, or, in the case of the absence or disability of the head of the department or of such person, then by a person designated by the head of the department and approved by the board of selectmen in towns, and by the mayor in cities, or by the city manager in cities operating under a Plan D or Plan E charter. Except as otherwise provided in a collective bargaining agreement, the treasurer or other fiscal officer may pay the payroll to an employee on a biweekly or semimonthly basis. A commission, committee or board of trustees in a city or town, including a city council, board of aldermen or common council in a city, may for purposes of this section designate any one of its members to make oath to a payroll, bill or account for salary or compensation of its members or employees. This provision shall not limit the responsibility of each member of any such body in the event of a noncompliance with this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 41a - Delivery of Payroll Checks to Department Heads

Section 41A. Notwithstanding the provisions of section thirty-five, the treasurer of a city or town may deliver or cause to be delivered to the head of a municipal department or his designee the payroll checks for the employees of such department, with the approval of the board of selectmen in towns, and of the mayor in cities, or of the city manager in cities operating under a Plan D or Plan E charter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 41b - Payment of Public Employees by Direct Bank Credits

Section 41B. The treasurer of any city, town or district which accepts this section may pay salaries, wages, or other compensation to any person in the service of such city, town or district by means of deposits to a deposit account or accounts of such person in any one or more savings or cooperative banks, trust companies, or credit unions incorporated in or chartered by the commonwealth; in any one or more national banking associations, federal savings or loan associations or federal credit unions located in the commonwealth; in any one or more banking companies or Morris Plan companies subject to chapter one hundred and seventy-two A; or any one or more savings or loan associations under the supervision of the commissioner of banks; provided, that such person has specifically authorized such deposits, and provided further, that if such deposits are made initially to accounts established for such persons in any one such bank, trust company, credit union, or association, the depository shall have agreed with the treasurer on terms satisfactory to the treasurer for the immediate direct transfer of such deposit to any other such bank, trust company, credit union, or association designated by each such person.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 41c - Deposits in Credit Union; Pension or Retirement Allowances

Section 41C. The treasurer of any city or town may deduct from the pension or retirement allowance of a retired employee of that city or town such sum as such retired employee may specify in writing and shall transmit the same to a credit union designated by such retired employee.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 42 - Contents of Pay Roll

Section 42. Every such pay roll, bill or account shall contain the following information: First, full name of each employee; second, title of office or position authorized by the division of personnel administration wherever applicable, otherwise title authorized by appointing authority; third, salary, wages or other compensation; fourth, dates of employment.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 43a - Defense of Actions Against Treasurers and Collectors; Indemnification

Section 43A. If it appears to the mayor and city council of a city or the selectmen of a town, upon petition of the collector of taxes or the treasurer, that an action or suit has been brought against him for damages resulting from his acts as collector or as treasurer, as the case may be, wherein an attachment has been made of the goods, estate, effects or credits of such collector or such treasurer, by trustee process or otherwise, or the disposition of his property has been restricted by injunction and that such acts were performed in good faith, without negligence, and in the belief that he was acting in the interest of the city or town, the city solicitor or town council shall be required by said mayor and city council or selectmen to defend the action or suit or, in case of a town having no town counsel, an attorney shall be employed by the selectmen to defend such action or suit, and the mayor or chairman of the board of selectmen, as soon as may be, shall execute a certificate setting forth the findings of the mayor and city council or selectmen upon such petition and shall cause such certificate to be filed in the court in which such action or suit is pending, and, in the case of attachment of real property, shall cause a certified copy of such certificate to be filed in the registry of deeds for the district in which the property is situated, or, in the case of registered land, in the office of the assistant recorder of the land court for said district, and, in the case of attachment of goods, estate, effects or credits by trustee process, shall cause a certified copy of such certificate to be served upon the trustee thereof, and, in the case of attachment of personal property by mesne process, shall cause a certified copy of such certificate to be served upon the officer who made the attachment of said property, and thereupon any such attachment shall be dissolved by operation of law and any such injunction shall be dissolved by order of the court upon motion. Upon presentation to the treasurer of a city or town by an officer qualified to serve civil process of an execution or attested copy of a decree issued or made against the collector or against the treasurer in an action or suit in which an attachment or injunction has been so dissolved, the treasurer, after an appropriation therefor has been voted to be raised by taxation or from available funds, shall pay the amount payable under said execution or decree. If the tax rate for the current year shall have been fixed the city or town by a two thirds vote may incur debt, within the limit of indebtedness prescribed in section ten of chapter forty-four and subject to the pertinent provisions of said chapter, payable within one year, for the purpose of paying the amount of the execution or decree.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 44 - Sinking Fund Commissioners; Election; Tenure; Appointment of Secretary and Treasurer

Section 44. A city or town having a sinking fund as provided in section forty-seven of chapter forty-four shall elect each year for terms of three years the number of sinking fund commissioners equal to the number whose term then expires. In towns they shall be elected by ballot at town meeting, and in cities by concurrent vote of both branches of the city council. In case of a vacancy the remaining member or members shall exercise the powers of the board until the vacancy is filled. The city or town treasurer shall not be eligible as a commissioner, and the acceptance by a commissioner of the office of treasurer shall render his former office vacant. The foregoing provisions as to the mode of electing commissioners shall not apply to boards of sinking fund commissioners which were established before the thirteenth day of June in the year eighteen hundred and seventy-five. The commissioners shall choose a treasurer, who may be the city or town treasurer; and if the city or town treasurer is chosen his bond shall apply to and include duties performed as treasurer of the sinking fund. If any other person is chosen treasurer he shall give a bond, with sureties, to the satisfaction of the commissioners, for the proper performance of his official duties. The commissioners may also choose a secretary.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 45 - Board of Commissioners of Trust Funds; Membership; Powers and Duties

Section 45. Any city or town, except Boston, may create a board of commissioners of trust funds, consisting of three persons who shall have the management of all trust funds given or bequeathed for the benefit of the town or the inhabitants thereof, unless the donor in making the gift or bequest shall otherwise provide. In cities the commissioners shall be appointed by the mayor and confirmed by the council. In towns they shall be elected in the same manner as other town officers. At the time of creating said board there shall be appointed or elected one member for one year, one member for two years, and one member for three years; and there shall be appointed or elected annually thereafter one member for three years. Vacancies shall be filled by the mayor, with the approval of the council, or by the selectmen.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 45a - Commissioners in Towns Under Five Thousand Population

Section 45A. If a town having less than five thousand inhabitants votes to accept this section, the board of selectmen of such town shall thereafter have all the powers and duties of commissioners of trust funds, as provided in sections forty-five and forty-seven, until such time as the number of inhabitants of said town shall exceed five thousand.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 46 - Town Treasurer; Duties; Bond

Section 46. The town treasurer shall be the custodian of all funds and securities of such trust funds, shall invest and reinvest them and expend therefrom moneys as directed by the commissioners. The treasurer shall furnish a bond satisfactory to them for the faithful performance of his duties.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 47 - Powers and Duties

Section 47. The said board of commissioners shall, so far as consistent with the terms of the trusts, manage and control the same, and distribute the income in accordance with the terms of the respective trusts. The board shall keep a record of its doings, and at the close of each financial year shall make a report to the town, showing the total amount of the funds, and their investments, receipts and disbursements on account of the same, setting forth in detail the sources of the receipts and the purposes of the expenditures.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 48 - Tenure of City Auditor

Section 48. In cities which accepted chapter three hundred and seventy-three of the acts of nineteen hundred and five, the auditor shall hold office for three years from the date of his election or appointment and until his successor is qualified, unless sooner removed; provided, however, the appointing authority may, by written contract, appoint an auditor for a term not to exceed five years. A person chosen to fill a vacancy shall hold the office until the end of the unexpired term of his predecessor.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 49 - Vacancy in Office of Auditor

Section 49. If the office of an auditor in a town is vacant, the remaining auditors, if any, may perform the duties thereof and may appoint a person to aid them. If there is no remaining auditor, the selectmen shall appoint an auditor to serve until another is qualified.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 49a - Assistant Auditors; Powers and Duties; Compensation

Section 49A. The auditor, accountant, or officer having similar duties, of a city or town, may in writing appoint, with the approval of the mayor or the selectmen thereof, an assistant, who shall be sworn to the faithful performance of his duties, and a record shall be made of his appointment and oath. Unless a temporary officer is appointed in accordance with law, the assistant may, in the absence of the appointing officer, perform his duties and when performing such duties shall have the powers and be subject to the requirements and penalties applicable to him. The person appointed as assistant hereunder may receive a salary from the city or town for services as such.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 50 - Powers and Duties of Auditors

Section 50. The auditors of a town shall examine the books and accounts of all its officers and committees intrusted with the receipt, custody or expenditure of money, and all original bills and vouchers on which money has been or may be paid from its treasury. They shall have free access to such books, accounts, bills and vouchers as often as once a month for the purpose of examination, and shall examine the same at least once in each year, and annually report in writing the result of their examinations. They shall, at least once in each year, verify the cash balance of each of such officers and committees by actual count of the cash and by reconciliation of bank balances, and shall insert in their annual report their certificate under oath of the facts so found.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 51 - Accounts Payable; Notice to Creditors; Part Payments

Section 51. An auditor may notify a person to whom money is due from the town that a certain designated amount, which may be either the whole or a part of the money so due, is payable to him upon application to an officer named in the notice, and, unless payment is refused upon such application, no interest shall accrue on said designated amount after the giving of the notice. A part payment authorized by this section shall not affect a right of tender, lien or other provision of law for the recovery of the amount of the debt, or interest or costs thereon, remaining due; but if the part payment is more than the debt as finally determined, the excess, without interest, shall be repaid to the town.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 52 - Approval of Bills

Section 52. All accounts rendered to or kept in the departments of any city shall be subject to the inspection of the city auditor or officer having similar duties, and in towns they shall be subject to the inspection of the selectmen. The auditor or officer having similar duties, or the selectmen, may require any person presenting for settlement an account or claim against the city or town to make oath before him or them, in such form as he or they may prescribe, as to the accuracy of such account or claim. The wilful making of a false oath shall be punishable as perjury. The auditor or officer having similar duties in cities, and the selectmen in towns, shall approve the payment of all bills or pay rolls of all departments before they are paid by the treasurer, and may disallow and refuse to approve for payment, in whole or in part, any claim as fraudulent, unlawful or excessive; and in that case the auditor or officer having similar duties, or the selectmen, shall file with the city or town treasurer a written statement of the reasons for the refusal; and the treasurer shall not pay any claim or bill so disallowed. The board of selectmen may designate any 1 of its members for the purpose of approving bills or payrolls under this section; provided, however, that the member shall make available to the board, at the first meeting following such action, a record of such actions. This provision shall not limit the responsibility of each member of the board of selectmen in the event of a noncompliance with this section. This section shall not abridge the powers conferred on town accountants by sections fifty-five to sixty-one, inclusive.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 53 - Auditing of Public Trusts

Section 53. Town auditors shall at least once every year, and so much oftener as they deem necessary, audit the accounts of the trustees of any property the principal or income of which, in whole or in part, was bequeathed or given in trust for public uses for the benefit of the town or any part thereof, or for the benefit of the inhabitants of the town or of any part thereof, and examine and estimate the funds, securities and evidences of property held by such trustees. Said trustees shall give said auditors free access to their accounts, funds, securities and evidences of property; and any such trustee refusing to exhibit the same shall be punished by a fine of not less than fifty nor more than two hundred dollars. Town auditors shall include in their annual reports a report of such auditing and investigation; and if they discover any fraud or irregularity they shall immediately report the same to the mayor and city treasurer or to the selectmen and town treasurer. They shall, at least once in each year, verify the cash balance of such trustees by actual count of the cash and by reconciliation of bank balances, and shall insert in their annual report their certificate under oath of the facts so found; provided, however, that they need not so verify the cash balance by actual count of the cash if the trustee is a bank, banking association or trust company.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 54 - Notice to Auditor of Payment of Public Funds to Treasurer

Section 54. Whenever any officer of the commonwealth, or of a county, city or town, makes a payment of public money to the treasurer of a city or town in the commonwealth, he shall furnish at the same time to the auditor of such city or town, or to the town accountant, if there is no auditor, a written statement of the amount of the payment, and the date and purpose thereof.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 54a - Notification to Assessors of Receipts

Section 54A. The auditor or similar officer in cities and the town accountant, if any, otherwise the town treasurer in towns, shall notify the assessors, not later than August first in each year, of the total receipts of the preceding fiscal year, except from taxes, loans and trust funds, and shall specify in detail the source of such receipts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 55 - Town Accountant; Tenure; Powers and Duties

Section 55. Any town may authorize the selectmen to appoint a town accountant, who shall perform the duties and possess the powers of town auditors as defined in sections fifty to fifty-three, inclusive. In towns so authorizing the appointment of a town accountant the office of town auditor may, if the town so vote, be abolished. In towns which have accepted chapter thirty-one or corresponding provisions of earlier laws, the appointment of the town accountant shall be subject to the civil service rules. The town accountant shall be sworn to the faithful performance of his duties, shall hold no other town office involving the receipt or disbursement of money, shall hold office for three years and until a successor is qualified; provided, however, that at the discretion of the appointing authority, a person may be appointed to the position of town accountant for a term of not more than five years and until a successor is qualified. The town clerk, if he holds no other office involving the receipt or disbursement of money, may be appointed to the position of town accountant.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 56 - Warrants for Payment of Bills

Section 56. The selectmen and all boards, committees, heads of departments and officers authorized to expend money shall approve and transmit to the town accountant as often as once each month all bills, drafts, orders and pay rolls chargeable to the respective appropriations of which they have the expenditure. For purposes of this section, the board of selectmen and any other board, committee or head of department consisting of more than 1 member authorized to expend money, may designate any 1 of its members to approve all bills, drafts, orders and payrolls; provided, however, that the member shall make available to the board, committee or other department head, at the first meeting following such action, a record of such actions. This provision shall not limit the responsibility of each member of the board in the event of a noncompliance with this section. Such approval shall be given only after an examination to determine that the charges are correct and that the goods, materials or services charged for were ordered and that such goods and materials were delivered and that the services were actually rendered to or for the town as the case may be; provided, however, that such approval may be given to any bill received from a state agency for the town's share of the costs of a federal urban planning assistance program, established under the provisions of section 701 of Public Law 83–560, as amended, before any goods, materials or services ordered or to be ordered under such a program have been delivered or actually rendered, as the case may be. The town accountant shall examine all such bills, drafts, orders and pay rolls, and, if found correct and approved as herein provided, shall draw a warrant upon the treasury for the payment of the same, and the treasurer shall pay no money from the treasury except upon such warrant approved by the selectmen. If there is a failure to elect or a vacancy occurs in the office of selectman, the remaining selectman or selectmen, together with the town clerk, may approve such warrant. The town accountant may disallow and refuse to approve for payment, in whole or in part, any claim as fraudulent, unlawful or excessive, and in such case he shall file with the town treasurer a written statement of the reasons for such refusal. The treasurer shall not pay any claim or bill so disallowed by the town accountant. So far as apt this section shall apply to cities. This section shall not prohibit payment to be made for: (i) school travel prior to the date of travel; or (ii) the payment of software licenses, software maintenance agreements or online subscription services for school curriculum prior to the fiscal year in which services shall be rendered.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 57 - Books of Account and Financial Records

Section 57. The town accountant shall keep a complete set of books wherein shall be entered the amount of each specific appropriation, the amounts and purposes of expenditures made therefrom, the receipts from each source of income, the amount of each assessment levied, and the abatements made; and he shall keep his accounts, so far as practicable, in conformity with the classifications and forms prescribed by the director of accounts in accordance with section forty-three of chapter forty-four and in conformity with any systems, classifications, forms and designations prescribed pursuant to regulations of the board of education for use by school committees. The town accountant shall have custody of all contracts of the town, shall keep a register of the sureties on all bonds of indemnity given to the town, shall keep a detailed record of the town debt, showing the purpose for which it was incurred, when incurred, when due, the rate of interest and the provisions made for the payment of the debt.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 58 - Duties; Notice of Condition of Appropriations; Record of Appropriations

Section 58. Whenever any appropriation shall have been expended or whenever, in the judgment of the town accountant, it appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance thereof, he shall immediately notify the selectmen and the board, committee, head of department or officer authorized to make expenditures therefrom, and no claim against such appropriation shall be allowed nor any further liability incurred until the town makes provision for its payment. The town accountant shall, at regular intervals and as often at least as once each month, send to the selectmen and to each board, committee, head of department or officer having the disbursement of an appropriation a statement of the amount of orders approved and warrants drawn on behalf of said board, department or officer during the preceding month, and a statement of the balance of such appropriation remaining subject to draft. Each head of a department, board or committee authorized to expend money shall furnish the town accountant, at the close of the financial year, a list of bills remaining unpaid, showing to whom and for what due, and their amounts; and the town accountant shall incorporate the same in his annual report covering the financial transactions of the town, as provided by section sixty-one.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 59 - Annual Estimates; Furnishing to Town Accountant

Section 59. The selectmen and all boards, committees, heads of departments, or other officers of a town authorized by law to expend money shall furnish to the town accountant, or, if there is no town accountant, to the appropriation, advisory or finance committee, if any, otherwise to the selectmen, not less than ten days before the end of the calendar year, or not less than ninety days prior to the date of the start of the annual town meeting, whichever is later, detailed estimates of the amount necessary for the proper maintenance of the departments under their jurisdiction for the ensuing fiscal year, with explanatory statements as to any changes from the amounts appropriated for the same purposes in the then current fiscal year, and an estimate of amounts necessary for outlays or permanent improvements. They shall also prepare estimates of any income likely to be received by the town during the ensuing fiscal year in connection with the town's business or property intrusted to their care. The selectmen shall include in their estimates the salaries and expenses connected with their own office, and the salaries of all other town officers shall be included in the estimates for the office, department or branch of the public service of which they are in charge. The treasurer shall, in addition to his estimate of the amount required for the maintenance of his own office, prepare a separate statement indicating the amounts required for the payment of interest on the town debt and for the payment of such portions of the town debt as may become due during the ensuing fiscal year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 60 - Table of Estimated Appropriations

Section 60. The town accountant shall immediately upon the close of each calendar year compile statements in tabulated form showing the amounts appropriated and the amounts expended from each appropriation during the preceding fiscal year, the amounts appropriated for the current fiscal year and the amounts expended from such appropriations during the first six months of such year and the amounts estimated to be expended from such appropriations during the second six months of such year, and the estimates for the next ensuing fiscal year, and shall forthwith furnish a copy thereof to the selectmen, or to such committee as the town may appoint to consider and report on proposed appropriations. The selectmen, or said committee when so appointed, shall after due consideration designate the amounts which in their opinion should be appropriated for the ensuing fiscal year, and shall accompany the same with such explanations and suggestions in relation thereto as they may deem desirable for the proper information of the inhabitants. The selectmen or, if such a committee has been appointed, the committee, shall print and distribute this document at or before the annual town meeting, and the town clerk shall transmit a copy thereof and of all town reports to the director of accounts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 61 - Annual Report

Section 61. The town accountant shall make an annual report, to be published as a town document, giving a statement of all receipts and expenditures of the town for the past financial year, including those of funds managed by trustees or commissioners for the town and showing also the amount of each specific appropriation, the expenditures therefrom, and the purpose for which money has been spent; and said statement shall be arranged in accordance with the classifications prescribed by the director of accounts. Such report shall contain a statement of any change in the amount of the town debt during the year and a list of indebtedness incurred and unpaid at the end of the financial year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 61a - Appointment of Temporary Officers Upon Vacancy of Certain Offices; Tenure; Bond; Removal; Powers and Duties

Section 61A. If the office of city auditor, city treasurer, city collector of taxes or other officer having charge of a city department is vacant, or if any such officer, because of disability or absence, is unable to perform his duties, the mayor, without confirmation by the city council, any provision of a city charter to the contrary notwithstanding, shall appoint a temporary officer to hold such office and exercise the powers and perform the duties thereof until another is duly elected or appointed and has qualified according to law, or the officer who was disabled or incapacitated resumes his duties; but no such temporary officer shall be appointed under this section for a period longer than sixty days. Any such temporary officer shall be sworn and give bond for the faithful performance of his duties in accordance with the provisions of law applying to the officer whose place he fills, and if he fails so to do within ten days after his appointment the mayor shall rescind the appointment and appoint another.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 62 - Highway Surveyor; Duties

Section 62. If a highway surveyor be chosen, he shall have the exclusive control of the ordinary repair of public ways in his town without being subject to the authority of the selectmen. If more than one highway surveyor be chosen, the selectmen shall annually, before May first, assign to each surveyor the limits and divisions of the ways to be kept in repair by him.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 63 - Road and Sewer Commissioners

Section 63. A town may at an annual meeting if official ballots are not used, otherwise at a meeting held at least thirty days before the annual meeting, vote to elect in the following manner three road commissioners or three sewer commissioners, or both.
It shall, at the annual meeting when such vote is passed or at the annual meeting next succeeding the meeting at which the vote was passed, elect one for one year, one for two years and one for three years; and at each annual meeting thereafter it shall elect one for three years. A town which has voted to elect said officers as herein provided may in like manner rescind such action; and thereupon, if at an annual meeting, the offices of road commissioners or sewer commissioners or both shall be abolished. If such vote is taken at a meeting held at least thirty days before the annual meeting, such abolition shall take effect at the next annual meeting. Upon the election of road commissioners as herein provided, the office of highway surveyor shall be abolished.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 64 - Road Commissioners; Powers and Duties

Section 64. If road commissioners be chosen, they shall exclusively have the powers, perform the duties and be subject to the liabilities and penalties of selectmen and surveyors of highways relative to public ways, monuments at the termini and angles thereof, guide posts, sidewalks and shade trees, and, if sewer commissioners be not chosen, relative to sewers and drains.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 65 - Sewer Commissioners; Powers and Duties

Section 65. If sewer commissioners be chosen, they shall, as to sewers and drains, exclusively have the powers, perform the duties and be subject to the liabilities and penalties of selectmen and road commissioners.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VII - Cities, Towns and Districts › Chapter 41 - Officers and Employees of Cities, Towns and Districts › Section 66 - Superintendent of Streets; Appointment; Tenure

Section 66. In a town which has not authorized the election of a road commissioner or commissioners or a surveyor or surveyors of highways, or which, having a road commissioner or commissioners or a surveyor or surveyors of highways, has voted in accordance with section twenty-one that a superintendent of streets be appointed by the selectmen, the selectmen shall, as soon after the annual town meeting as may be, appoint in writing a superintendent of streets, who shall receive such compensation as the selectmen or the town determine and shall be removable by them when the public interest requires. He shall be sworn to the faithful performance of his duties, and shall hold office until the next annual town meeting or until his successor is qualified. Upon the qualification of a superintendent of streets appointed by the selectmen in accordance with a vote under said section twenty-one, the office or offices of highway surveyor or surveyors or road commissioner or commissioners shall terminate.