Mass. Gen. Laws ch. 83 § 26
Current through Chapter 112 of the 2024 Legislative Session
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-laws 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.
Mass. Gen. Laws ch. 83, § 26