Mass. Gen. Laws ch. 44A § 10
Nothing in this chapter shall be construed to relieve any city or town of the obligation imposed on it by law to appropriate and to include in its annual tax levy amounts necessary to pay, in each year, the principal and interest maturing and becoming due on any qualified bonds issued by such city, town or regional school district; provided, however, that to the extent of the amounts of distributable aid or other amounts payable to such city, town or regional school district which have been withheld and have been or are to be forwarded to the paying agent for such qualified bonds, the state treasurer shall certify to the city auditor or town accountant, or officer having similar duties in a city or town, or to the treasurer of the regional school district, as the case may be, the amounts so withheld and thereafter such amounts shall be credited to the appropriations of the city, town or regional school district for the current fiscal year; and provided, further, that to the extent to which distributable aid is not appropriated by the commonwealth in any fiscal year, such appropriated amounts of the city, town or regional school district shall be used to pay the debt service maturing and becoming due in such year on such qualified bonds of the city, town or regional school district; and provided, further, that amounts of distributable aid and other amounts withheld and paid to a paying agent under section seven shall be included in the estimated receipts certified by the commissioner under section twenty-five A of chapter fifty-eight and used by the assessors in determining the tax rate in accordance with section twenty-three of chapter fifty-nine. The commissioner may promulgate rules and regulations which, in his judgment, ensure that the use and effect of qualified bonds is properly and adequately reported to the public.
Mass. Gen. Laws ch. 44A, § 10