Section 22B. Any official statement prepared in connection with the sale of any bonds or notes of a city, town or district and all advertising of such bonds and notes, the interest on which is excludable from gross income for federal income tax purposes under the provisions of section 103 of the Internal Revenue Code […]
Section 22C. Bonds or notes issued by a town or district may be secured in whole or in part by insurance or by letters or lines of credit or other credit facilities upon a two-thirds vote of the board of selectmen of the town or a two-thirds vote of the prudential committee, if any, otherwise […]
Section 23. The director shall furnish to the treasurer of every city, town and district, forms for the issue of notes for money borrowed by the city, town or district. Every such note shall contain blanks for insertion of the amount thereof, the date of issue, which shall be construed as the date from which […]
Section 24. When a city, town or district votes to borrow money otherwise than by the issue of bonds, the treasurer thereof may make notes for the amount of the proposed loan, and may use one or more, in serial order, of the forms provided for in section twenty-three, with the blank spaces properly filled […]
Section 24A. City, town and district notes may be made payable to ”bearer”, and when so issued section twenty-four may be construed by the director as being properly complied with in so far as it relates to the proper filling in of any space provided for the name of the purchaser or registered holder of […]
Section 27. The certification of city, town or district notes by the director shall be prima facie evidence of the liability of such city, town or district therefor.
Section 27A. The provisions of sections twenty-three to twenty-seven, inclusive, shall be deemed to provide an additional and alternative means of carrying out the purposes thereof and shall not effect the power of cities, towns and districts to issue notes under and subject to other provisions of law.
Section 28. Whenever a city, town or district votes to authorize the incurrence of indebtedness, the city, town or district clerk, as the case may be, shall, within forty-eight hours after the vote becomes effective, furnish to the director a copy thereof; and whenever a loan is issued by a city, the city treasurer shall […]
[ Text of section effective until December 13, 2021. For text effective December 13, 2021, see below.] Section 28A. The provisions of sections sixteen to twenty-eight, inclusive, shall, so far as apt, apply to regional school districts established under the provisions of section fifteen of chapter seventy-one, but the provisions of section sixteen relating to […]
Section 28B. The provisions of sections sixteen to twenty-eight, inclusive, shall, so far as apt, apply to planning districts established under the provisions of chapter forty B, but the provisions of section sixteen relating to the countersigning of notes by a majority of the commission and the provisions of section twenty-four relating to the countersigning […]
Section 28C. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings: ”Chief executive officer”, the manager in any city having a manager and in any town having a city form of government, the mayor in any other city, and the board of selectmen in […]
Section 3. The indebtedness of a city or town for a specific purpose shall be its net indebtedness, which shall be the total indebtedness for that purpose after deducting the amount of sinking funds applicable to the same. The indebtedness to which the debt limit imposed by section ten shall be applied shall be the […]
Section 30. A city, except Boston, wherein the appropriation for any department is determined by law at a certain rate or percentage of the taxable valuation or the valuation of the taxable property therein, or however otherwise the same may be described, shall, in addition to the amount so determined, appropriate and use for such […]
[ Section impacted by 2020, 53, Sec. 7 effective April 3, 2020 relating to the adoption of a deficit amortization schedule by a city, town or district in order to address disruptions caused by the outbreak of COVID-19.] [ First paragraph effective until December 13, 2021. For text effective December 13, 2021, see below.] Section […]
Section 31A. Every officer of any city except Boston having charge of, or jurisdiction over, any office, department or undertaking, requesting an appropriation shall, between November first and December first of each year, furnish the mayor and the city auditor, or officer having similar duties, on forms provided by the city auditor or officer having […]
Section 31C. No contract for the construction, reconstruction, alteration, remodeling, repair or demolition of any public building or public work by any city or town costing more than two thousand dollars shall be deemed to have been made until the auditor or accountant or other officer of the city or town having similar duties has […]
Section 31D. Any city or town may incur liability and make expenditures in any fiscal year in excess of available appropriations for snow and ice removal, provided that such expenditures are approved by the chief administrative officer; provided, however, that the appropriation for such purposes in said fiscal year equaled or exceeded the appropriation for […]
[Section impacted by 2020, 92, Secs. 11, 16 and 17, effective May 1, 2020 relating to the submission of the annual budget for fiscal year 2021 in order to address disruptions caused by the outbreak of COVID-19. See 2020, 92, Sec. 18.] Section 32. Within one hundred and seventy days after the annual organization of […]
Section 33. In case of the failure of the mayor to transmit to the city council a written recommendation for an appropriation for any purpose not included in the annual budget, which is deemed necessary by the council, after having been so requested by vote thereof, said council, after the expiration of seven days from […]
Section 33A. The annual budget shall include sums sufficient to pay the salaries of officers and employees fixed by law or by ordinance. Notwithstanding any contrary provision of any city charter, no ordinance providing for an increase in the salaries or wages of municipal officers or employees shall be enacted except by a two thirds […]
