Mass. Gen. Laws » Part I Title VII Chapter 40
Massachusetts General Laws

Mass. Gen. Laws ch. 40, § 42H (2026)

Uniform rate of assessment

✓ current as of July 2026
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Section 42H. A city, town or district having a water supply or water distributing system may provide that assessment for the cost of providing and laying water pipes thereafter in public and private ways shall be made upon the several parcels of land receiving benefit from the laying of such pipes by a fixed uniform rate based upon the estimated average cost of all the water pipes therein and the laying thereof, according to the frontage of such land on any way in which a water pipe is laid, or according to the area of such land within a fixed depth from such a way, or according to valuation for purposes of taxation in the last annual assessment, or according to two or all of such measures.

Notes of Decisions
Cited in 3 cases, 1997–2018 · leading case: Ninety Six, LLC v. Wareham Fire Dist., 94 N.E.3d 397 (Mass. App. Ct. 2017).
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Ninety Six, LLC v. Wareham Fire Dist., 94 N.E.3d 397 (Mass. App. Ct. 2017). · cites it 3× “G. L. c. 40, § 42H, inserted by St. 1955, c.”
Morton v. Town of Hanover, 682 N.E.2d 889 (Mass. App. Ct. 1997). “40 be applied, they effectively concede the issue, because the recovery of costs for construction of water pipes under G. L. c. 40, § 42H, may utilize a special rate based on assessed valuation.”
Ninety Six, LLC v. Wareham Fire Dist. (Mass. App. Ct. 2018). · cites it 3× “G. L. c. 40, § 42H, inserted by St. 1955, c.”
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