Mass. Gen. Laws ch. 44 § 8C
A city or town which has appropriated money for the acquisition of land, to be expended together with a sum or sums of money allotted by the commissioner of natural resources under section eleven of chapter one hundred and thirty-two A or by the United States or by both, may, if said city or town is required primarily to pay a portion of the expense of acquiring such land which is to be reimbursed by the commonwealth or the United States or both, incur debt outside its debt limit in the amount of such reimbursable expense and may issue notes therefor which shall be payable in or within two years from their dates; provided, that prior to the issuance of such notes such reimbursement has been agreed upon by the commonwealth or the United States or by both; and provided, further, that the proceeds of such reimbursement shall be applied to the payment of the notes without further appropriation, notwithstanding the provisions of section fifty-three. The provisions of chapter seventy-four of the acts of nineteen hundred and forty-five shall not apply to borrowing under this section.
Mass. Gen. Laws ch. 44, § 8C