reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 27a - Treasurer and Custodian of Certain Funds

Section 27A. The county treasurer of each county shall act as the treasurer and custodian of the funds of every institution, organization, board, commission or other public body to the use of which funds of his county are contributed, provided that in case any such public body serves a district comprising more than one county, the county treasurer of the county in which such public body is chiefly located or has its headquarters, as determined by the director of accounts, shall so act.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 30 - Taxes; Approval; Computation

Section 30. The amount which the county commissioners of each county, except Suffolk and Nantucket, shall levy as the county tax shall be as voted by the county commissioners and approved by the advisory board on county expenditures, and as computed by adding together the amounts of the approved annual budget and of any approved supplementary budget, so far as the money therefore is to be raised by taxation, and deducting therefrom the probable receipts from all sources, except loans, and so much of the unexpended balance from the county treasury at the closing of the treasurer's books for the previous fiscal year as is in excess of ten per cent of the tax levy for said year; provided, however, that the county commissioners shall deduct the unexpended balance from the previous fiscal year from the tax voted by the county commissioners and approved by the advisory board prior to the apportionment and assessment of said tax among and upon the several cities and towns. The county commissioners shall also levy annually as the county tax a sum sufficient to meet the debt and interest maturing in that year, if no other provision therefor has been made.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 31 - Taxes; Apportionment, Assessment and Collection

Section 31. The county commissioners shall apportion and assess all county taxes among and upon the several cities and towns according to the most recent equalization and apportionment reported by the commissioner of revenue to the general court pursuant to section ten C of chapter fifty-eight, and shall, by their clerk, certify the assessments to the assessors thereof. The several amounts so apportioned and assessed shall be collected and paid similar to that of the state tax into the respective town treasuries, and the commissioners in their warrants shall require the selectmen or assessors of each town to pay, or to issue their warrants requiring the treasurer thereof to pay, to the county treasurer the amount so assessed. The county commissioners shall prescribe that one half of the total certified assessment of each city and town shall be paid on November first of each year and the remaining one half of such assessment shall be paid on May first of the next year. The selectmen or assessors of each city and town shall return a certificate of the name of the treasurer of such city or town, with the sum which he may be required to collect, to the county treasurer within the time fixed by the warrant of the county commissioners in accordance with the provisions of this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 32a - Contributory Retirement Systems; Anticipated Costs; Recovery of Pension Costs

Section 32A. In order to offset the anticipated costs for funding for the contributory retirement systems, upon the recommendation of the county retirement board advisory council, a county may appropriate in any year an amount not exceeding five per cent of the amount of county taxes raised in the preceding year by assessment pursuant to paragraph (c) of subdivision (7) of section twenty-two of chapter thirty-two upon the several governmental units participating in the county retirement system. Such amount shall be in addition to that assessed in said section and shall be credited to the Pension Reserve Fund provided for in section twenty-two of said chapter thirty-two. The aggregate amount in such fund at any time shall not exceed ten per cent of the total equalized valuation of such participating cities and towns in the county. Any interest shall be added to and become part of such fund.
All sums in such fund shall be appropriated and used only for the purpose of offsetting the anticipated future cost of funding the contributory retirement system of such county.
The treasurer of the county shall be the custodian of such fund and may deposit the proceeds in national banks or invest the proceeds by deposit in savings banks, co-operative banks or trust companies organized under the laws of the commonwealth, or invest the same in such securities as are legal for the investment of funds of savings banks under the laws of the commonwealth or in federal savings and loan associations situated in the commonwealth or may participate in the PRIT Fund in accordance with clause (8) of section twenty-two of said chapter thirty-two.
Counties shall establish procedures for the recovery of employee pension costs from federal grant monies. Each spending agency of counties shall, at the commencement of each fiscal year, and no later than July thirty-first, authorize the treasurer to initiate such procedures to transfer to such fund an amount equal to the future pension costs which are incurred because of the federal grant. The cost of the future pension cost liability must be recovered in cash. Expenditures for the payment of salaries to be made from any federal grant shall not be allowed until the full amount of such pension costs are recovered.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 34 - Expenses and Liabilities Incurred Prior to Appropriations; Limitations; Exceptions

Section 34. On and after July first in each year and before the regular appropriations have been made by the advisory board on county expenditures, the county commissioners and other officers authorized to incur liabilities payable by the county may incur liability for general maintenance and operation of regular county activities at a rate of expenditure which does not exceed in any month the sum spent for a similar purpose in any one month in the preceding year; provided, that said commissioners or officers may expend in any one month for any office or board created by law an amount not exceeding one twelfth of the estimated cost for said year for said office or board. Payments therefor may be made from any available funds in the county treasury, to be charged to the regular appropriation when made. No new or unusual expense shall be incurred, or permanent contract made, or salary increased, until an appropriation sufficient therefor has been made by the advisory board on county expenditures; except that salary increases in accordance with the salary schedule may be granted as set forth in section fifty-one B, and contracts made by a county for the exercise of its corporate powers or for any purpose as provided in sections fourteen and seventeen of chapter thirty-four may during any fiscal year, at the time of, or after, the making thereof, be extended without an appropriation, upon like or more favorable terms and conditions, for the whole or any part of the next fiscal year up to December thirty-first of that year or up to sixty days after passage of the budget of the next fiscal year, whichever date is later, provided that in no event shall the average monthly liability incurred with respect to the next fiscal year exceed the average monthly liability for such contract during the last six months of the then current fiscal year. Rentals and leases of real property may be entered into for a period not to exceed five years, provided that such limitation shall not apply to leases with the judicial branch of the commonwealth.
Notwithstanding the foregoing limitations upon the authority of the county commissioners and other officers to incur liabilities during said interval, such county commissioners and other officers may incur liabilities and make payments therefor from any available funds in the treasury to such extent as may be necessary for the purpose of contracting and paying for group insurance in accordance with the provisions of chapter thirty-two B.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 34a - Expenses Incurred Prior to Appropriation; Highway Agreements Excepted

Section 34A. Notwithstanding the provisions of sections thirty-two and thirty-four, county commissioners may in any fiscal year enter into agreements with cities and towns for the allocation of funds for highway maintenance and construction in accordance with the provisions of chapters eighty-two and eighty-four for such year; provided, that the aggregate amounts so allocated by any county shall not exceed the amount appropriated for highways for such county in the appropriation act for the previous fiscal year; and provided further that any unexpended balance of such allocations remaining at the end of a fiscal year may be expended under such agreements until September thirtieth of the following fiscal year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 35 - Enforcement of Provisions; Conditions

Section 35. The supreme judicial court, upon the suit of the attorney general or petition of one or more taxable inhabitants of a county, may in law or in equity enforce sections eleven, thirteen, fifteen, sixteen, twenty-five to thirty, inclusive, and thirty-two to thirty-four, inclusive, of this chapter, and sections fourteen and seventeen of chapter thirty-four.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 36 - County Receipts, Cash on Hand and Expenditures; Monthly Account

Section 36. On or before the fifteenth day of each month the treasurer shall render to the county commissioners an account of all county receipts, cash on hand and expenditures for the prior month, and when approved and allowed by them, shall deliver it to their clerk.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 36a - Emergency Borrowing for Extraordinary Expenditures

Section 36A. For the purpose of providing funds for any county for any emergency purpose approved by the majority of the members of the municipal finance oversight board, hereinafter referred to as said board, such county may borrow money in such amount and for such period not exceeding two years as may be determined by said board, and may issue a note or notes therefor, signed by the county treasurer and countersigned by a majority of the county commissioners, which may be sold at such interest or discount as the county commissioners deem proper, any discount to be treated as interest paid in advance. All applications for approval by said board shall be submitted by the county commissioners, but if any such application is made for funds for use for a purpose connected with a county institution in charge of trustees or with a reservation, supported in whole or in part by county funds, in charge of a special board or commission, such application shall not be approved by said board unless it is supported by a written request for such funds from said trustees or said special board or commission, as the case may be. The proceeds of any borrowing hereunder shall be expended by the county commissioners for the purpose for which made; except that, if such a borrowing is made for use for a purpose connected with a county institution in charge of trustees or with a reservation, supported in whole or in part by county funds, in charge of a special board or commission, the proceeds thereof shall be expended for the purpose for which made by said trustees or said special board or commission, as the case may be. As used in this section, the words ''emergency purpose'' shall mean a purpose arising from a sudden, unavoidable event or series of events which could not reasonably have been foreseen or anticipated at the time of submission of the annual budget for approval. It shall not be deemed to include the funding of collective bargaining agreements or such items as were previously disapproved by the appropriating authority for the fiscal year in which such borrowing is sought.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 37 - Borrowing Funds in Anticipation of Tax Income

Section 37. County commissioners may borrow money in anticipation of, and to be repaid from, the county tax of the current fiscal year. If said tax has been granted, such loans shall not exceed its amount; otherwise they shall not exceed the amount of the previous annual tax. They may issue therefor county notes maturing within one year after the date when the debt for which they are issued was incurred. Such notes, if issued for less than one year, may be renewed from time to time; provided, that the period from the date of the original loan to the date of maturity of any refunding loan shall not be more than one year. Notes issued hereunder may be sold at such discount as the commissioners may deem proper, the discount to be treated as interest paid in advance. Such notes shall be signed by the treasurer, countersigned by a majority of the commissioners, and shall expressly be made payable from the taxes of the current fiscal year, but shall nevertheless be negotiable. Except as otherwise expressly provided by law, neither county commissioners nor county treasurers, except in Suffolk and Nantucket counties, may borrow money or negotiate loans upon the credit of the county. Notes may also be issued between July first and July tenth, in accordance with this section, in anticipation of assessments payable to the county by cities, towns or corporations, under statutory provisions and unpaid at the end of the preceding fiscal year, in cases in which the total cost of the project for which the assessment is levied was paid by the county in the first instance.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 37a - Bonds and Notes; Method of Payment; Use of Proceeds; Limitations

Section 37A. Counties shall not issue any bonds or notes payable on demand, and they shall provide for the payment of all debts, except those incurred in anticipation of revenue or in anticipation of reimbursement from cities and towns, by such annual payments as will extinguish the same at maturity, and so that the first of such annual payments on account of any loan shall be made not later than one year after the date of the bond or note issued therefor, and so that the amount of such annual payment in any year on account of such debt, so far as issued, shall not be less than the amount of the principal payable in any subsequent year. The proceeds of any sale of bonds or notes, except premiums and accrued interest, shall be used only for the purposes specified in the authorization of the loan, and may also be used for costs of preparing, issuing and marketing such bonds or notes; provided, that the proceeds of any sale of bonds or notes for building, altering, furnishing or repairing public buildings or the construction or repair of public works may be used to pay management consultants hired under the provisions of chapter thirty B; and provided, further, that unexpended amounts may be applied to maturing annual payments of the same loan, and provided, further, that so much of such proceeds as has not been so applied at the expiration of two years from the completion of the project for which the loan was authorized shall become part of the next general unappropriated balance established under section twenty-nine or, if such loan was made on behalf of a district, shall be applied in reduction of assessments to be made upon it by the county. A treasurer of a county may invest not more than eighty per cent of the proceeds from the issue of bonds or notes prior to their application to the payment of liabilities incurred for the purposes specified in the authorization of the loan, in certificates of deposit in trust companies or national banks or in United States treasury bills. Any premium received upon such bonds or notes, less the cost of preparing, issuing and marketing them, shall be applied to the payment of the principal of the first bonds or notes to mature and any accrued interest received upon the delivery of said bonds or notes shall be applied to the payment of the first interest due thereon.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 37b - Temporary Notes; Refunding; Payment

Section 37B. The county treasurer of any county, except Suffolk and Nantucket, with the approval of the county commissioners thereof, may issue temporary notes of the county payable in not more than two years from their dates, in anticipation of the issue of serial bonds or notes under any general or special law, but the time within which such serial bonds or notes shall become due and payable shall not, by reason of such temporary notes, be extended beyond the time fixed by such general or special law. Temporary notes issued under this section for a shorter period than two years may be refunded by the issue of other temporary notes, provided that the period from the date of issue of the original temporary notes to the date of maturity of the refunding notes shall not be more than two years. Any notes issued in anticipation of serial bonds or notes shall be paid from the proceeds thereof. If a balance remains in the proceeds of a loan issued in anticipation of a serial loan at the time when the serial loan is issued, said balance shall be applied to the payment of such temporary loan.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 38 - Sale of Notes or Securities; Bids Required; Exceptions

Section 38. Before issuing notes or securities increasing county indebtedness, the county commissioners shall invite proposals for the purchase thereof by advertisements in two or more newspapers published in said county, if any, and by advertisements in at least three daily newspapers published in Boston. They shall reserve the right to reject any and all bids. The bids shall be publicly opened and noted in their records. If no proposal is made or accepted they may award the whole or any part of the loan to any person. Notes authorized by section thirty-seven, notes or bonds issued to renew or refund indebtedness existing at the time of issue thereof, notes issued for a term of not more than two years in anticipation of a serial loan, notes or bonds in anticipation of reimbursement from cities, towns and others in connection with work temporarily financed by the county, including tuberculosis hospital maintenance notes under section eighty-five A of chapter one hundred and eleven shall be excepted from the requirement of this section as to advertising for bids and may be sold at public or private sale.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 38a - Bonds Issued Subject to Call and Redemption

Section 38A. Unless otherwise specifically provided, a provision in any act authorizing the county treasurer of any county to issue and sell bonds of the county shall authorize him, with the approval of the county commissioners, to issue and sell bonds subject to call for redemption at any time or from time to time, with or without premium, as such treasurer determines to be in the best interest of the county.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39 - Interest Rates

Section 39. All bonds, notes and other securities issued by any county after April twenty-second, nineteen hundred and twenty, shall bear such rate or rates of interest as the county treasurer, with the approval of the county commissioners, may fix, notwithstanding any general or special provision of law enacted prior to said date.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39a - Forms for Note Issues; Contents, Etc.

Section 39A. The director shall furnish to the treasurer of every county forms for the issue of notes for money borrowed by the county. Every such note shall state the amount thereof, the date of issue, which shall be construed as the date from which interest is payable, the interest which it bears, the date when it will become due, and such other matter as the director may deem necessary; and a record of every such note shall be kept by said treasurer in such form as the director may designate. The director may place upon notes submitted to him for certification such denominations as will show the purpose for which they are issued and as may be required by law to appear thereon.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39b - Notes; Procedure for Issuance

Section 39B. Whenever a county determines to borrow money otherwise than by the issue of bonds, the treasurer thereof shall make notes for the amount of the proposed loan, and shall use one or more, in serial order, of the forms provided for in section thirty-nine A, with the blank spaces properly filled in. County notes shall be signed by the treasurer thereof, and a majority of the county commissioners shall countersign and approve each note in the presence of the clerk of the courts, who shall certify to the fact on the face thereof and affix thereon the county seal, unless the facsimile of such seal is engraved or printed thereon. The treasurer of the county, after making a record of the transaction in accordance with section thirty-nine A, shall forward, with the fee required by section thirty-nine E, every such note to the director, with a copy of said record and a copy of the vote authorizing the loan, certified by the clerk of the courts, and a certification by said clerk that the person whose signature appears upon the note as treasurer was the duly authorized treasurer of the county when such signature was made, and that the persons whose signatures appear upon the note as those of a majority of the county commissioners were duly qualified as such when such signatures were made; and the treasurer of such county shall furnish such other information with reference to the financial condition of the county as the director may require to enable him properly to certify the note. If upon examination the note appears to the director to have been duly issued in accordance with the vote of the county commissioners authorizing it, or in accordance with an act of the general court, and to have been signed by the duly qualified officials of the county, he shall so certify and shall thereupon return the note by registered mail to the treasurer of such county or shall deliver it in hand to such treasurer or to his duly authorized agent; but, under such regulations as he may prescribe, if so authorized by the county treasurer, with the approval of the county commissioners, the director may deliver a certified note to the payee thereof or deliver it to a bank or trust company to be credited to the account of such treasurer. He may certify to the issue of the note on any date not earlier than five days prior to the date of issue appearing on the note, if the other conditions of this chapter have been complied with. He shall not certify a note payable on demand nor shall he certify any note unless the laws relating to county indebtedness have been complied with, or if it appears that the proceeds of the note are not to be used for the purpose specified in the vote authorizing the loan for which the note is issued.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39c - Bearer Notes; Procedure for Issuance

Section 39C. County notes, when issued for a serial loan, may be made payable to ''bearer'', and when so issued section thirty-nine B may be construed by the director as being properly complied with in so far as it relates to the proper filling in of the space provided for the name of the purchaser of the loan, and he may certify such notes; provided, that before certification there shall be filed with him by the county treasurer the name of the purchaser of such loan.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39e - Certification Fee; Refunds

Section 39E. The director shall establish a reasonable fee for every note certified, to be turned over monthly to the commonwealth; and the state treasurer may refund the amount of any fee deposited with him by said director for the certification of any note which may be cancelled before money is obtained thereon.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39g - Facsimile of County Seal on Bonds, etc.; Validity

Section 39G. The engraved or printed facsimile of a county seal on a bond, note or certificate of indebtedness of such county shall have the same validity and effect as though such seal were impressed thereon.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39h - Facsimile of County Seal on Bonds, etc.; Authorization of Making and Use

Section 39H. In any county a majority of the commissioners by a writing bearing their written signatures and filed in the office of the treasurer of the county, which writing shall be open to public inspection, may authorize said treasurer to cause to be engraved or printed on any bond which said county is authorized to issue, facsimiles of their signatures, and such facsimiles so engraved or printed shall have the same validity and effect as their written signatures.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 39i - Facsimile of County Seal on Bonds or Notes; Validity of Signatures of Officers Leaving Office Before Delivery of Bonds or Notes

Section 39I. If any officer whose signature or a facsimile of whose signature appears on any bonds or notes of a county shall cease to be such officer before the delivery of such bonds or notes, such signature or such facsimile shall nevertheless be valid and sufficient for all purposes as if such officer had remained in office until such delivery.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 40 - Fines; Accounting; Returns

Section 40. The treasurer of each county shall annually, in May, notify all officers required to account for and pay to him any fines, expenses, forfeitures, fees and money, to make the returns thereof, specifying the laws requiring the same. He shall annually, in July, return to the director of accounts a sworn statement of all such items received by him in criminal matters during the preceding fiscal year, from whom received, and the name of each magistrate or officer failing to comply, and what proceedings have been taken by reason thereof. He shall also, annually, on or before July fifteenth, make a return to the commissioner of correction, upon blanks to be provided by said commissioner, of all amounts paid or received by him on account of any jail or house of correction for the fiscal year ending with the preceding June thirtieth.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 41 - Payments to Treasurers; Sworn Statements

Section 41. Public officers or agents shall accompany payments of public funds to county treasurers with a sworn statement, showing the date, amount and purpose thereof, and such other details as the director of accounts may prescribe, transmitting forthwith a duplicate to him.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 43 - Exchange of Order Instruments for Bearer Instruments; Penalty for Noncompliance

Section 43. A county, city, town or district, or any domestic corporation, which shall have issued any bond, note or certificate of indebtedness payable to bearer, held by the sinking fund commissioners of a county, shall, at the request of such commissioners, issue in exchange therefor a bond, note or certificate to the same effect, payable to such commissioners by name; provided, that the county desiring such exchange shall, if requested, furnish the blank form for the bond, note or certificate therefor in the same general form as that furnished by the commonwealth under section thirty-nine of chapter twenty-nine. Any county, city, town, district or corporation neglecting or refusing to comply with this section shall be subject to a penalty of not more than fifty dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 43a - Surety Bonds of Officers and Employees; Payment of Premiums

Section 43A. Every officer or employee of a county required to furnish a fidelity bond with a surety or sureties shall furnish a bond with a surety company authorized to transact business in the commonwealth, as surety. Unless otherwise provided by law, every such bond shall be approved as to form by the superior court, which may require to be included in such bond such terms, provisions and conditions as, in its opinion, will carry into effect the intent of the law requiring the giving of such bond. The premium on such bond shall in every case, except in the case of the treasurer of Suffolk or Nantucket county, be paid by the county.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 43b - Recovery on Surety Bonds of Officers and Employees; Effect of Acceptance by County of Additional Annual Bond

Section 43B. Whenever an officer or employee of a county has been elected or appointed to an office the term whereof exceeds one year, and has filed a fidelity bond covering his entire term of office, and subsequent to such filing he is required by law to file such a bond annually, the acceptance of such an annual bond shall preclude recovery, under any such bond previously filed and accepted, whether for the term of one year or for a longer term, for any default occurring during the term of any such bond subsequently filed and accepted.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 47 - Penalty for Noncompliance With Orders

Section 47. An officer or person named in section forty-four or forty-five who refuses or neglects to comply with any provision thereof, or who, for more than ten consecutive days, refuses or neglects to enter in the cash book prescribed by the director of accounts all money received or expended by him in his official capacity or on account of the same, or refuses or neglects to give any information within his knowledge required by said director or his representative shall be reported by the director to the attorney general, and shall be punished by a fine of not more than one hundred dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 48 - Establishment of Board; Membership; Election; Tenure, Etc.

Section 48. There is hereby established a county personnel board, in this and the eight following sections called the board, consisting of three county commissioners, one to be elected by and from the county commissioners of Berkshire, Franklin, Hampden and Hampshire counties; one to be elected by and from the county commissioners of Essex, Middlesex and Worcester counties; and one to be elected by and from the county commissioners of Barnstable, Bristol, Norfolk and Plymouth counties, provided that in the election of such member from the last named counties, the chairman of the county commissioners of each of the counties of Nantucket and Dukes County shall be entitled to one vote. The commissioner first elected from the county commissioners of Berkshire, Franklin, Hampden and Hampshire counties shall serve for a term of one year, the commissioner first elected from the county commissioners of Essex, Middlesex and Worcester counties shall serve for a term of two years, and the commissioner first elected from the county commissioners of Barnstable, Bristol, Norfolk and Plymouth counties shall serve for a term of three years. The members first elected as aforesaid shall be elected not later than the first day of September, nineteen hundred and thirty, and their several terms shall run from said date. On or before August first of the year in which the term of a member of the board will expire, his successor shall be elected in the same manner at a time and place, to be designated by the director of accounts, to serve for a term of three years from the first day of the September following. The retirement of any member of the board as a county commissioner shall thereupon create a vacancy in the board. All vacancies in the board shall be filled in the same manner as the original election for the unexpired term, and all commissioners elected to said board shall serve until the qualification of their respective successors. Each member of the board shall receive as compensation the sum of twenty-five dollars for each day's attendance at board meetings, in addition to his salary as county commissioner, and shall be reimbursed for expenses actually incurred in the transaction of the business of the board; provided, that the total amount paid for compensation as aforesaid shall not exceed twelve hundred and fifty dollars annually.
In case of the absence or disability of a member of the board, the other members may designate an acting member from among the county commissioners of the counties represented by such member, to serve during his absence or disability, and such acting member shall receive compensation at the same rate as a member of the board.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 49 - Classification of Positions; ''salary'' Defined

Section 49. Every office and position the salary of which is wholly payable from the treasury of one or more counties, or from funds administered by and through county officials, excluding the offices of county commissioners, the register of deeds and the assistant registers of deeds for the county of Suffolk, the sheriff of the county of Suffolk, and excluding offices and positions filled by appointment of the governor with the advice and consent of the council, and offices and positions payable under chapter twenty-nine A, shall be classified by the board in the manner provided by sections forty-eight to fifty-six, inclusive, and every such office and position, now existing or hereafter established, shall be allocated by the board to its proper place in such classification. Offices and positions in the service of any department, board, school or hospital principally supported by the funds of the county or counties, or in the service of a hospital district established under sections seventy-eight to ninety-one, inclusive, of chapter one hundred and eleven, shall likewise be subject to classification as aforesaid. The word ''salary'', as used in this section, shall include compensation, however payable; but nothing in sections forty-eight to fifty-six, inclusive, and nothing done under authority thereof, shall prevent any person from continuing to receive from a county such compensation as is fixed under authority of other provisions of law or as is expressly established by law.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 51a - Definitions

Section 51A. The following words as used in this and the following sections and in the classification and compensation plans shall have the following meanings:—
''Board'', the county personnel board;
''Class'' or ''title'', a group of positions forming part of the classified service established by sections forty-eight to fifty-five, inclusive, and sufficiently similar in respect to duties and responsibilities that the same descriptive title may be used to designate all positions allocated to the class, the same general entrance qualifications may be required of incumbents of positions in the class, the same general tests of fitness may be used to choose qualified employees and the same schedule of pay may be made to apply under the same or substantially the same employment conditions;
''Class allocation'', the official initial placing of a class in a job group in the salary schedule;
''Class reallocation'', the official subsequent placing of a class in a job group in the salary schedule;
''Employee'', employee or officer, unless the latter is otherwise specifically exempted;
''Increment'', the amount of dollars between any two consecutive steps-in-range in the same job group in the salary schedule;
''Job group'', a unit of the salary schedule which includes all classes in the position classification plan which are sufficiently comparable in value as regards duties and responsibilities, irrespective of the field of work of which they form a part, so that the same salary range may be made to apply to all classes in the same unit of the salary schedule;
''Position'', a job which may be held by an individual employee. There may be more than one position in the same class;
''Position allocation'', the initial official placing of a position in a class forming part of the position classification plan;
''Position classification plan'', the plan resulting from position allocations pertaining to the personal services of the counties;
''Position reallocation'', any subsequent official placing of a position in a class forming part of the position classification plan;
''Salary range'', a range of salaries from a specified minimum to a specified maximum amount as applied to a job group;
''Specification'', a description of the characteristic duties and requirements of a single class;
''Step-in-range'' or ''increment step'', one of the divisions of a salary range in a job group at which an employee is compensated.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 52 - Classification and Allocation of Offices and Positions; Review

Section 52. The classification and allocation of offices and positions required to be classified and allocated by section forty-nine shall be according to their respective duties and responsibilities. The classification shall be established by specifications defining for each office or position or class of offices or positions the title, duties and responsibilities thereof. The titles used in such classification shall be used for pay rolls, in the records of county commissioners, county treasurers, the director of accounts and of the board, and in all budget and appropriation records, but for working and administrative purposes within a department and for public convenience other titles may be used. Incumbents of offices and positions so classified shall perform, as far as practicable, the duties prescribed for the class to which they are assigned, but nothing in sections forty-eight to fifty-six, inclusive, shall be construed to limit or to restrict the county commissioners or other administrative authorities having charge of a department in assigning other work to such incumbents.
Any person aggrieved by the allocation or classification of his office or position or by any other action or by any failure to act, under any provision of sections forty-eight to fifty-five, inclusive, may appeal in writing to the board. Such appeal shall be filed with the county commissioners of the county in which the office or position is established, who shall forward the appeal to the board, accompanied by a report and their recommendations thereon. The board shall refer the appeal to the director of accounts, who shall investigate the merits thereof and report to the board. The board, after giving all parties interested an opportunity to be heard, shall pass upon the appeal and its decision shall be final and binding upon all such parties, including the county commissioners and the person appealing.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 53 - County Commissioners; Powers and Duties

Section 53. The county commissioners of the several counties shall (1) keep on file in their respective offices the duplicate roster of officers and employees of their county, furnished by the director under section fifty; (2) receive and forward to the board, with their report and recommendations thereon, appeals, as provided in section fifty-two; (3) receive and act upon recommendations for salary increases, as provided in section fifty-four, and (4) perform such other functions and duties as may be imposed upon them by said sections forty-eight to fifty-six, inclusive. They may also recommend to the board amendments to the classification and compensation plans and to the rules relating thereto. They shall be entitled to be heard in the determination of questions of classification and allocation on appeal to the board, or otherwise.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 54 - Newly Elected Officers, etc., to Receive Minimum Rate; Exceptions; Recommendations for Promotions, Etc.

Section 54. Except as otherwise specifically provided, newly elected or appointed officers or employees shall receive the minimum rate in the salary grade to which the office or position has been allocated. Recommendations for increases in the salaries of officers and employees under the salary schedule, shall be submitted in the first instance to the county commissioners of the various counties by the proper authority, and if approved by them and by said board shall take effect upon notice by said commissioners to said board. If said proper authority fails or refuses to recommend step-rate increases as provided in the salary schedule he shall notify said commissioners giving his reasons for such failure or refusal and shall present a copy of such notice to each employee affected. If said commissioners do not approve a proposed increase in salary under the salary schedule, they shall report the recommendation of the head of the department or institution with their own recommendation to said board whose decision shall be final, except that said board shall not grant an increase in salary greater than that recommended by the head of the department or institution.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title VI - Counties and County Officers › Chapter 35 - County Treasurers, State Supervision of County Accounts and County Finances › Section 55 - Salaries to Be Full Compensation; Overtime Pay, Etc.

Section 55. Except as otherwise expressly provided, all salaries established under the authority of sections forty-eight to fifty-six, inclusive, and the salaries established by section ninety-four of chapter two hundred and twenty-one, shall be in full compensation for all services rendered, and every officer or employee shall pay all fees and other moneys received directly or indirectly in the course of his public employment, into the county treasury; provided, that nothing contained in said sections shall prevent the reimbursement of actual and other expenses necessary for the transaction of public business or the payment of overtime approved by the county commissioners, upon evidence of necessity therefor.