Section 1. Whenever a limited and determinable area receives benefit or advantage, other than the general advantage to the community, from a public improvement made by or in accordance with the formal vote or order of a board of officers of the commonwealth or of a county, city, town or district, and such order states that betterments are to be assessed for the improvement, such board shall within six months after the completion of the improvement determine the value of such benefit or advantage to the land within such area and assess upon each parcel thereof a proportionate share of the cost of such improvement, and shall include in such cost all damages awarded therefor under chapter seventy-nine; but no such assessment shall exceed the amount of such adjudged benefit or advantage. The board shall in the order of assessment designate as the owner of each parcel the person who was liable to assessment therefor on the preceding January first under the provisions of chapter fifty-nine.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XIII - Eminent Domain and Betterments
Section 1 - Assessment of Cost of Public Improvements
Section 2 - Assessment Order; Plan and Estimate; Recordation
Section 3 - Surrender of Land Assessed
Section 5 - Petition for Abatement; Filing, Etc.
Section 6 - Filing Petition; Time Limitation; Extension
Section 7 - Appeal to Superior Court
Section 8 - Death of Person Entitled to Petition for Abatement
Section 10 - Appeal to County Commissioners
Section 10a - Petition for Abatement; Procedure on Failure of Board to Act
Section 11 - Contribution by Lessee; Rights and Remedies of Lessee
Section 12 - Lien Status of Assessment; Duration of Lien
Section 13 - Apportionment and Reapportionment
Section 13a - Land Devoid of Structures; Extension of Time for Payment of Assessments
Section 13b - Deferral and Recovery Agreements; Application; Recordation; Lien