Massachusetts Statutes

Section 3. County treasurers, except in Suffolk and Nantucket counties, shall be sworn before the county commissioners, who shall make a record thereof. Each treasurer shall give an annual bond to the county for the faithful performance of his official duties, in a form approved …

Section 30. The amount which the county commissioners of each county, except Suffolk and Nantucket, shall levy as the county tax shall be as voted by the county commissioners and approved by the advisory board on county expenditures, and as computed by adding together the amounts…

Section 31. The county commissioners shall apportion and assess all county taxes among and upon the several cities and towns according to the most recent equalization and apportionment reported by the commissioner of revenue to the general court pursuant to section ten C of chapt…

Section 32. Sums appropriated in appropriation acts for counties and in appropriation acts for the care, maintenance and repair of county hospitals shall be based upon detailed schedules approved by the county advisory boards, copies of which shall be deposited with the director …

Section 32A. In order to offset the anticipated costs for funding for the contributory retirement systems, upon the recommendation of the county retirement board advisory council, a county may appropriate in any year an amount not exceeding five per cent of the amount of county t…

Section 34. On and after July first in each year and before the regular appropriations have been made by the advisory board on county expenditures, the county commissioners and other officers authorized to incur liabilities payable by the county may incur liability for general ma…

Section 34A. Notwithstanding the provisions of sections thirty-two and thirty-four, county commissioners may in any fiscal year enter into agreements with cities and towns for the allocation of funds for highway maintenance and construction in accordance with the provisions of ch…

Section 35. The supreme judicial court, upon the suit of the attorney general or petition of one or more taxable inhabitants of a county, may in law or in equity enforce sections eleven, thirteen, fifteen, sixteen, twenty-five to thirty, inclusive, and thirty-two to thirty-four, …

Section 36. On or before the fifteenth day of each month the treasurer shall render to the county commissioners an account of all county receipts, cash on hand and expenditures for the prior month, and when approved and allowed by them, shall deliver it to their clerk.

Section 36A. For the purpose of providing funds for any county for any emergency purpose approved by the majority of the members of the municipal finance oversight board, hereinafter referred to as said board, such county may borrow money in such amount and for such period not ex…

Section 37. County commissioners may borrow money in anticipation of, and to be repaid from, the county tax of the current fiscal year. If said tax has been granted, such loans shall not exceed its amount; otherwise they shall not exceed the amount of the previous annual tax. The…

Section 37A. Counties shall not issue any bonds or notes payable on demand, and they shall provide for the payment of all debts, except those incurred in anticipation of revenue or in anticipation of reimbursement from cities and towns, by such annual payments as will extinguish …

Section 37B. The county treasurer of any county, except Suffolk and Nantucket, with the approval of the county commissioners thereof, may issue temporary notes of the county payable in not more than two years from their dates, in anticipation of the issue of serial bonds or notes…

Section 38. Before issuing notes or securities increasing county indebtedness, the county commissioners shall invite proposals for the purchase thereof by advertisements in two or more newspapers published in said county, if any, and by advertisements in at least three daily news…

Section 38A. Unless otherwise specifically provided, a provision in any act authorizing the county treasurer of any county to issue and sell bonds of the county shall authorize him, with the approval of the county commissioners, to issue and sell bonds subject to call for redempt…

Section 38B. Unless otherwise specifically provided, a provision in any act authorizing a county treasurer to issue and sell bonds or notes of the county shall authorize such treasurer, with the approval of the county commissioners, to issue and sell refunding bonds or notes for …

Section 39. All bonds, notes and other securities issued by any county after April twenty-second, nineteen hundred and twenty, shall bear such rate or rates of interest as the county treasurer, with the approval of the county commissioners, may fix, notwithstanding any general or…

Section 39A. The director shall furnish to the treasurer of every county forms for the issue of notes for money borrowed by the county. Every such note shall state the amount thereof, the date of issue, which shall be construed as the date from which interest is payable, the inte…

Section 39B. Whenever a county determines to borrow money otherwise than by the issue of bonds, the treasurer thereof shall make notes for the amount of the proposed loan, and shall use one or more, in serial order, of the forms provided for in section thirty-nine A, with the bla…

Section 39C. County notes, when issued for a serial loan, may be made payable to ''bearer'', and when so issued section thirty-nine B may be construed by the director as being properly complied with in so far as it relates to the proper filling in of the space provided for the na…

Section 39D. Whenever a note issued by a county is paid, the treasurer thereof shall immediately notify the director of such payment, stating the source from which such payment was made.

Section 39E. The director shall establish a reasonable fee for every note certified, to be turned over monthly to the commonwealth; and the state treasurer may refund the amount of any fee deposited with him by said director for the certification of any note which may be cancelle…

Section 39F. The certification of county notes by the director shall be prima facie evidence of the liability of such county therefor.

Section 39G. The engraved or printed facsimile of a county seal on a bond, note or certificate of indebtedness of such county shall have the same validity and effect as though such seal were impressed thereon.

Section 39H. In any county a majority of the commissioners by a writing bearing their written signatures and filed in the office of the treasurer of the county, which writing shall be open to public inspection, may authorize said treasurer to cause to be engraved or printed on an…

Section 39I. If any officer whose signature or a facsimile of whose signature appears on any bonds or notes of a county shall cease to be such officer before the delivery of such bonds or notes, such signature or such facsimile shall nevertheless be valid and sufficient for all p…

Section 4. The salaries of county treasurers shall be payable by their respective counties.

Section 40. The treasurer of each county shall annually, in May, notify all officers required to account for and pay to him any fines, expenses, forfeitures, fees and money, to make the returns thereof, specifying the laws requiring the same. He shall annually, in July, return to…

Section 41. Public officers or agents shall accompany payments of public funds to county treasurers with a sworn statement, showing the date, amount and purpose thereof, and such other details as the director of accounts may prescribe, transmitting forthwith a duplicate to him.

Section 42. The auditor of Boston shall be the auditor of Suffolk county. No bill against said county shall be paid until audited and allowed by him.

Section 43. A county, city, town or district, or any domestic corporation, which shall have issued any bond, note or certificate of indebtedness payable to bearer, held by the sinking fund commissioners of a county, shall, at the request of such commissioners, issue in exchange t…

Section 43A. Every officer or employee of a county required to furnish a fidelity bond with a surety or sureties shall furnish a bond with a surety company authorized to transact business in the commonwealth, as surety. Unless otherwise provided by law, every such bond shall be a…

Section 43B. Whenever an officer or employee of a county has been elected or appointed to an office the term whereof exceeds one year, and has filed a fidelity bond covering his entire term of office, and subsequent to such filing he is required by law to file such a bond annuall…

Section 47. An officer or person named in section forty-four or forty-five who refuses or neglects to comply with any provision thereof, or who, for more than ten consecutive days, refuses or neglects to enter in the cash book prescribed by the director of accounts all money rece…

Section 48. There is hereby established a county personnel board, in this and the eight following sections called the board, consisting of three county commissioners, one to be elected by and from the county commissioners of Berkshire, Franklin, Hampden and Hampshire counties; on…

Section 49. Every office and position the salary of which is wholly payable from the treasury of one or more counties, or from funds administered by and through county officials, excluding the offices of county commissioners, the register of deeds and the assistant registers of d…

Section 51. The board shall (a) pass upon and finally adopt and put into effect, with such modifications, changes and additions as it shall deem proper, the classification and compensation plans and rules for their administration proposed by the director of accounts under section…

Section 51A. The following words as used in this and the following sections and in the classification and compensation plans shall have the following meanings:— ''Board'', the county personnel board; ''Class'' or ''title'', a group of positions forming part of the classified serv…

Section 51B. (1) Said classification and compensation plans shall be amended so that each office and position shall be allocated by said board to the proper job group in the following salary schedule; except that, in the case of elected officials, patient help, part time officers…

Section 52. The classification and allocation of offices and positions required to be classified and allocated by section forty-nine shall be according to their respective duties and responsibilities. The classification shall be established by specifications defining for each off…

Section 53. The county commissioners of the several counties shall (1) keep on file in their respective offices the duplicate roster of officers and employees of their county, furnished by the director under section fifty; (2) receive and forward to the board, with their report a…

Section 53A. The county commissioners of each county shall designate or appoint a director of affirmative action who shall be the chief affirmative action officer for their respective county. Said person so designated shall not be a county commissioner. The person so designated s…

Section 54. Except as otherwise specifically provided, newly elected or appointed officers or employees shall receive the minimum rate in the salary grade to which the office or position has been allocated. Recommendations for increases in the salaries of officers and employees u…

Section 55. Except as otherwise expressly provided, all salaries established under the authority of sections forty-eight to fifty-six, inclusive, and the salaries established by section ninety-four of chapter two hundred and twenty-one, shall be in full compensation for all servi…

Section 56. For Suffolk county, the duties prescribed for the board by section fifty-one, except clause (c) thereof, shall be performed by the city council of the city of Boston, subject to the provisions of the charter of said city; the duties prescribed by sections forty-nine t…

Section 57. The treasurer of any county, on behalf of that county, may contract with an employee to defer a portion of that employee's compensation and may, for the purposes of funding a deferred compensation program for said employee, established in accordance with the U.S. Inte…