Section 26. In the order for the construction of a new sidewalk or the reconstruction of a sidewalk with material of more permanent character than that with which it was originally constructed, the board making the order may provide for the assessment of a reasonable amount, not exceeding one half the cost, upon the abutting estates. If an ordinance or by-law so provides, the total assessed upon any individual estate shall not exceed one per cent of the value thereof as fixed by the last preceding annual assessment for taxes.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XIV - Public Ways and Works
Chapter 83 - Sewers, Drains and Sidewalks
Section 1d - Assessments Upon Connection of Abutting Land to Common Sewer
Section 1e - Written Decision Regarding Approval or Denial of Connection to Common Sewer; Appeal
Section 1f - Discrimination Prohibited
Section 1g - Separate Account; Collection, Deposit and Use of Funds
Section 1h - Borrowing or Assessing Funds for Construction of Wastewater Treatment System
Section 3a - Private Ways; Repair of Sewers
Section 4 - Highway Ditches or Drains
Section 5 - Separate Systems for Drainage of Water and Sewage
Section 6 - Sewage Disposal Works
Section 7 - Examination of Sewage Disposal Works; Prevention of Nuisances
Section 8 - Digging Up Public Ways; Permits
Section 9 - Obstruction of Ditches
Section 10 - Rules and Regulations Regarding Use and Connections
Section 11 - Sewer Connections
Section 12 - Repair of Private Drains
Section 13 - Equity Jurisdiction
Section 14 - Sewer Assessments; Authorization
Section 15 - Sewerage Systems; Adoption; Assessment; Uniform Units; Separation of Costs
Section 15a - Redetermination of Assessment
Section 15b - Estimated Sewer Assessments; Construction of Water Pollution Control Facilities
Section 15c - Interest on Unpaid Balance of Sewer Betterment Assessment
Section 15d - Apportionment of Future Sewer Assessments or Unpaid Balances
Section 16 - Charge for Use of Sewers
Section 16a - Certificate of Acceptance; Effect; Recordation
Section 16c - Certification of Rate or Charge to Assessors; Commitment as Tax
Section 16d - Application of Other Law; Powers of Tax Collectors
Section 16e - Remedies of Aggrieved Real Estate Owners
Section 16f - Recovery of Real Estate Owner Against Tenants
Section 16g - Deferral of Charges
Section 17 - Payment for Permanent Sewer Privileges
Section 18 - Method of Assessment
Section 19 - Assessments; Extension of Time for Payment
Section 20 - Fee for Use of Sewers
Section 21 - Assessment on Land Abutting on More Than One Way
Section 22 - Assessment of Sewers Built by Landowners
Section 23 - Cost of Sewers; Payment of Portion by Municipality
Section 24 - Assessment for Particular Sewers
Section 25 - Establishment of Sidewalks
Section 26 - Assessments for the Construction or Reconstruction of Sidewalk
Section 27 - Recording of Statements; Assessment Liens
Section 28 - Application of Betterment Law
Section 29 - Betterment Assessments Created by Special Act; Duration of Lien