View source for Municipal waterways improvement and maintenance funds

The General Laws of Massachusetts
I. ADMINISTRATION OF THE GOVERNMENT 

TITLE VII. CITIES, TOWNS AND DISTRICTS 

CHAPTER 40. POWERS AND DUTIES OF CITIES AND TOWNS 

PURPOSES FOR WHICH TOWNS MAY APPROPRIATE MONEY 

Chapter 40: Section 5G. Municipal waterways improvement and maintenance funds 

Section 5G. A city or town may establish a municipal waterways improvement and maintenance fund to receive revenue under subsection (i) of section 2 of chapter 60B and under section 10A of chapter 91 and sums received from the commonwealth or the federal government, and may appropriate monies in said fund for <br>
(1) maintenance, dredging, cleaning and improvement of harbors, inland waters and great ponds of the commonwealth, <br>
(2) the public access thereto, <br>
(3) the breakwaters, retaining walls, piers, wharves and moorings thereof, and <br>
(4) law enforcement and fire prevention. 

Reference [http://www.mass.gov/legis/laws/mgl/40-5g.htm MGL Chapter 40: Section 5G]

See [http://www.mass.gov/legis/laws/mgl/gl-60b-toc.htm CHAPTER 60B. EXCISE ON BOATS, SHIPS AND VESSELS IN LIEU OF LOCAL PROPERTY TAX. ]]

[[City of Methuen Accepts MGL Chapter 60B]]