Massachusetts General Laws
Chapter 40 - Powers and Duties of Cities and Towns
Section 44i - Annual Audit and Report; Costs

Section 44I. The director of accounts in the department of corporations and taxation shall annually cause an audit to be made of the accounts of the regional refuse disposal district committee, and for this purpose he, and his duly accredited agents, shall have access to all necessary papers, books, and records. Upon the completion of each audit, a report thereon shall be made to the chairman of said district committee, and a copy thereof shall be sent to the mayor and to the chairman of the board of selectmen, respectively, of each city and town which is a member of said district. The director shall apportion the cost among the several cities and towns which are members of the district on the basis provided by section forty-four C, and submit the amounts of each apportionment to the state treasurer, who shall issue his warrant requiring the assessors of the cities and towns which are members of the district to assess a tax to the amount of the expense, and such amounts shall be collected and paid to the state treasurer, as provided by section twenty of chapter fifty-nine.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title VII - Cities, Towns and Districts

Chapter 40 - Powers and Duties of Cities and Towns

Section 1 - Nature and Scope

Section 1a - District Defined

Section 1b - Districts; Power to Sue and Be Sued; Insurance; Defense of Civil Actions

Section 2 - Towns; Power to Sue and Be Sued

Section 3 - Towns; Power to Hold, Lease and Convey Property

Section 3a - Cities, Towns and Districts; Binding Effect Thereon of Recordable Instruments of Title Affecting Interests in Real Estate as to Good Faith Purchasers Notwithstanding Inconsistency of Law Therewith

Section 4 - Towns; Power to Contract; Purposes

Section 4a - Governmental Units; Joint Operation of Public Activities; Termination of Agreement; ''governmental Unit'' Defined; Financial Safeguards

Section 4a1/2 - Joint Powers Agreements

Section 4d - Contracts With State or Public Authority for Construction of Public Works

Section 4e - Education Collaboratives

Section 4f - Purchase of Clothing or Apparel; Restrictions

Section 4i - Growth and Development Policy Committees; Definitions

Section 4j - Public Safety Mutual Aid Agreement; Procedure for Joining Agreement; Requests to Receive Assistance; Rights and Responsibilities of Requesting and Sending Parties

Section 4k - Public Works Municipal Mutual Aid Agreement; Procedure for Joining Agreement; Advisory Committee; Requests to Receive Assistance; Rights and Responsibilities of Requesting and Sending Parties

Section 5 - Appropriation of Money for Exercise of Corporate Powers

Section 5a - Cities; Reserve Funds for Extraordinary Expenditures; Establishment

Section 5b - Stabilization Funds; Establishment

Section 5c - Districts; Reserve Funds for Extraordinary Expenditures; Establishment

Section 5d - Contributory Retirement System Funds; Recovery of Pension Costs

Section 5e - Unemployment Compensation Fund; Deposit and Investment; Payments

Section 5f - Ambulance Services; Recreational Facilities; Service Charges; Credit Card Payments

Section 5g - Municipal Waterways Improvement and Maintenance Funds

Section 5h - Centennial Celebrations; Funds

Section 6 - Towns; Reserve Funds for Extraordinary Expenditures; Establishment

Section 6a - Advertising

Section 6b - Uniforms and Other Outer Clothing for Members of Police and Fire Departments and Shellfish Constabulary; Clothing Allowance

Section 6c - Removal of Ice and Snow From Private Ways; Conditions

Section 6d - Removal of Ice and Snow From Private Ways; Submission to Electorate; Ballot

Section 6j - Stormy Weather Work Clothes; Purchase

Section 6k - Uniforms of Public Health Nurses; Purchase

Section 6l - Stormy Weather Work Clothes; Lease or Rental

Section 6n - Private Ways; Temporary Repairs, Ordinances or By-Laws

Section 6o - Group Life Insurance Premiums; Permanent Employees

Section 7 - Removal of Ice and Snow From Sidewalks in Towns

Section 7a - Prevention of Automobile Accidents

Section 8 - Enforcement of Laws Relating to Civil Service

Section 8a - Development and Industrial Commission; Establishment; Duties; Membership; Tenure; Removals; Vacancies

Section 8b - Council on Aging; Establishment; Annual Reports; Recommendations by Department; Clerks and Employees

Section 8c - Conservation Commission; Establishment; Powers and Duties

Section 8d - Historical Commission; Establishment; Powers and Duties

Section 8e - Youth Commission; Establishment; Powers and Duties

Section 8f - Consumer Advisory Commission; Establishment; Annual Report; Clerks and Employees

Section 8g - Mutual Police Aid Programs; Agreements

Section 8h - Recycling Programs

Section 8i - Energy Resources Commission; Powers and Duties

Section 8j - Disability Commission; Powers and Duties; Members; Terms

Section 8k - Mapping Commissions; Powers and Duties; Members

Section 8l - Municipal Agricultural Commission

Section 9 - Lease of Building Space for Veterans' Organizations; Limitations; Erection of Armories; Celebration of Holidays

Section 10 - Public Markets; Establishment; Conditions; Regulation

Section 11 - Prevention of Forest Fires

Section 11a - Beach Districts; Formation

Section 12 - Public Baths and Wash Houses

Section 12b - Beaches for Public and Recreational Uses; Formation of District; Membership of Control Commission; Annual Audit

Section 12c - Construction of Beach Facilities; Rules and Regulations

Section 12d - Authority to Incur Indebtedness; Limitation

Section 12e - Treasurer of District; Appointment; Bond; Powers and Duties

Section 12f - Employees

Section 12g - Leasing of Concessions; Procedure

Section 13 - Municipal Buildings Insurance Fund; Management; Use

Section 13a - Workers' Compensation Insurance Funds; Management

Section 13b - Residence Quarters for School Physicians

Section 13c - Workers' Compensation Claims Reserve Funds

Section 13d - Reserve Fund for Future Payment of Accrued Liabilities for Compensated Absences Due Employee or Officer of Town Upon Termination of Employment

Section 13e - School District Reserve Funds to Pay for Unanticipated or Unbudgeted Costs for Special Education, Out-of-District Tuition or Transportation

Section 14 - Purchase of Land; Conditions; Limitations; Definition

Section 15 - Abandonment of Rights in Realty; Conditions

Section 15a - Transfer of Land; Procedure

Section 15b - Water Supply Works; Sale or Exchange of Property

Section 15c - Scenic Road Designations; Improvements; Fines

Section 16 - Street Sprinkling

Section 17 - Assessment

Section 18 - Collection of Assessment

Section 19 - Appropriation of Money for Providing Common Necessaries During War or Other Public Exigency; Purposes; Use of Funds

Section 20 - Selling Price of Necessities; Accounting

Section 21 - By-Laws of Towns; Purpose

Section 21a - Powers of Cities and Towns; Regulation of Working Conditions of Employees

Section 21b - Personnel Relations Review Board; Establishment; Purpose; ''grievance'', Defined

Section 21c - Union Conventions; Leave of Absence

Section 21c1/2 - Employees Who Are Veterans; Participation in Veterans or Memorial Day Exercises; Time Off Granted; Exceptions

Section 21d - Noncriminal Disposition of Ordinance, By-Law, Rule or Regulation Violations

Section 21e - Municipal Charges and Bills; Due Dates; Interest

Section 22 - Regulation of Vehicles; Penalties for Violation; Disabled Veterans and Handicapped Persons Excepted From Parking Violations; Taxicab Licenses

Section 22a - Parking Meters; Fees; Exemption From Fees for Disabled Veterans and Handicapped Persons; Bicycle Locking Devices; Motorcycle Parking; Restricted Parking Areas for Veterans and Handicapped Persons

Section 22a1/2 - Parking Benefit Districts

Section 22a3/4 - Designation of Parking Space for Veteran Parking at City or Town Hall

Section 22b - Acquisition and Maintenance of Off-Street Parking Areas and Facilities; Conditions; Exceptions

Section 22c - Off-Street Parking Lots; Installation of Parking Meters and Other Devices; Use of Receipts

Section 22d - Vehicles Parked in Violation of Law; Removal

Section 22e - Lease of Air Space Above Structures and Facilities

Section 22f - License Fees; Service Charges; Acceptance of Section

Section 22g - Funds Received From Fines for Handicap Parking Violations; Deposits in Account; Expenditures

Section 23 - Powers of Cities; Regulation of Erection and Maintenance of Balustrades; Penalty for Violation

Section 24 - Powers of Cities; Regulation of the Quality of Ice; Penalty for Violation

Section 31 - Powers of Towns; Performance of Duty Imposed by By-Laws

Section 32 - Validation of By-Laws; Procedure

Section 32a - Publication of Ordinances

Section 32b - Publication of Compilations of Zoning Ordinances; Supplements; Distribution and Sale

Section 33 - Rules and Regulations Promulgated by Town Boards; Filing

Section 34 - Town; Erection and Maintenance of Lockup; Penalty for Noncompliance

Section 35 - Keeper; Appointment; Oath; Penalty for Failure to Appoint Keeper

Section 36 - Keeper; Powers; Compensation; Fees

Section 36a - Report of Death or Suicide of Lockup Inmates; Records of Attempts At, or Threats Of, Suicide

Section 36b - Cells; Protective Coverings, Electronic Audio Systems and Electronic Security Devices

Section 36c - Police; Training in Suicide Detection, Intervention and Prevention

Section 37 - Accessibility of Lockup to Police; Penalty for Refusing Access

Section 37a - Curfews; Imposition; Penalties

Section 38 - Purchase, Development and Use of Public Water Supply

Section 39 - Conveying Water Through Another Town; Liability for Damages

Section 39a - Water Supply or Distributing System; Establishment; Maintenance and Operation; Exception

Section 39b - Acquisition of Land and Water; Conditions

Section 39c - Construction and Maintenance of Dams, Wells, Reservoirs and Other Buildings; Conditions

Section 39d - Surveys

Section 39e - Management of Water System

Section 39f - Damages

Section 39g - Pollution of Water; Damage to Property; Penalties

Section 39h - Right to Aid Other Governmental Units; Compensation

Section 39i - Water Meters; Testing

Section 39j - Pricing System; Costs

Section 39k - Drinking Water Protection District; Establishment; Commission; Pricing System; Fund

Section 39l - Water or Sewer Service Charges; Descending Unit Rate Basis

Section 39m - Water Infrastructure Surcharge on Real Property; Exemptions; Appeal; Municipal Water Infrastructure Investment Fund

Section 41 - Protection of Water Supply; Conditions

Section 41a - Use of Water in Emergencies

Section 42 - Laying Pipes and Conduits

Section 42a - Collection of Rates and Charges for Supplying of Water; Lien for Delinquent Charges

Section 42b - Effective Date of Lien; Termination; Enforcement

Section 42c - Unpaid Charges; Report to Tax Collector

Section 42d - Unpaid Charges; Collection as Part of Property Tax

Section 42e - Abatements; Appeals

Section 42f - Recovery of Delinquent Charges From Tenants

Section 42g - Distribution of Water; Payment of Costs by Special Assessment

Section 42h - Uniform Rate of Assessment

Section 42i - Recordation of Assessment to Establish Lien on Property; Amount of Assessment; Extension of Time for Payment

Section 42j - Deferral of Charges

Section 42k - Assessment of Betterments

Section 43 - Authorization for Laying of Pipes for the Transmission of Steam or Hot Water

Section 43a - Permission to Construct Pipelines for Conveying Petroleum or By-Products Thereof; Conditions

Section 44 - Improvement Districts; Purposes; Membership; Tenure; Powers and Duties

Section 44a - Regional Refuse Disposal Planning Committee

Section 44b - Regional Refuse Disposal Planning Board; Study of Creation of District; Expenses of Board; Refuse Disposal Facility Defined

Section 44c - Regional Refuse Disposal Planning Board; Agreement for Establishment of District

Section 44d - Report of Board

Section 44e - Acceptance of Recommendation; Election; Establishment of District

Section 44f - General Powers of District

Section 44g - Exercise of Powers; Officers of Committee

Section 44h - Maintenance and Operating Expenses; Debts; Determination and Apportionment

Section 44i - Annual Audit and Report; Costs

Section 44j - Sale, Lease or License of Lands or Facilities to Refuse Disposal Districts

Section 44k - Bonds and Notes; Limit of Indebtedness

Section 44l - Issuance of Debt Obligations to Pay for Project Costs

Section 45 - Recognizance; Permission to Designate an Agent

Section 46 - Certification of Claims

Section 47 - Town Seal; Establishment; Use

Section 48 - Establishment of Suitable Place to Keep Books; Penalty for Noncompliance; Custody of Books and Records

Section 49 - Annual Town Reports; Publication; Penalty for Noncompliance

Section 50 - Annual Town Report; Copy to State Library

Section 51 - Publication of Information Concerning Persons Receiving Aid From Governmental Agencies Forbidden; Exceptions; Penalties

Section 52 - Size of Official Letters

Section 53 - Restraint of Illegal Appropriations; Ten Taxpayer Actions

Section 54 - Building Permit Restrictions; Availability of Water Supply; Disposal of Debris

Section 54a - State Consent to Issuance of Permit to Build on Lands Formerly Used as a Railroad Right-of-Way; Damages in Absence Thereof

Section 55 - Annuity Contract, Custodial Account or Other Investment for Hospital Employees

Section 56 - Percentages of Local Tax Levy for Property

Section 57 - Local Licenses and Permits; Denial, Revocation or Suspension for Failure to Pay Municipal Taxes or Charges

Section 58 - Municipal Charges Lien

Section 59 - Tax Increment Financing Plan

Section 60 - Urban Center Housing Tax Increment Financing Zone (Uch–tif)

Section 60a - Manufacturing Workforce Training Tax Increment Financing Plan

Section 60b - Workforce Housing Special Tax Assessment Plan

Section 61 - Definitions Applicable to Secs. 61 to 69

Section 62 - Contracts for the Inspection, Maintenance, Repair or Modification of Water Storage Facility Authorized

Section 63 - Term of Contract Awarded Under Sec. 62 and Option for Renewal or Extension; Contents of Contract and Obligations Thereunder; Requirements Relating to Capital Modifications, Capital Repairs, Installation of Equipment and Systems or Second...

Section 64 - Solicitation of Proposals; Statement of Compliance With Occupation Health and Safety Requirements

Section 65 - Acceptance of Proposal and Award of Contract; Notice; Statement of Reasons for Acceptance

Section 66 - Terms and Conditions of Contract Awarded Under Secs. 61 to 69; Bond or Other Security for the Obligation of Selected Offeror

Section 67 - Project Approval Certificates From Department of Environmental Protection

Section 68 - Contracts Made in Violation of Secs. 61 to 69 Void and Unenforceable

Section 69 - Public Notice of Request for Proposal