Mass. Gen. Laws ch. 16 § 24
The department shall maintain records of the cost of carrying out the provisions of sections eighteen to twenty-three, inclusive, and shall notify the state treasurer of the estimated amounts of money due the commonwealth from the various municipalities served, and such amounts shall be assessed by the state treasurer and included and made a part of the sum charged to such city or town and shall be paid by such city or town into the state treasury as provided by section twenty of chapter fifty-nine provided that any such city or town may in any year anticipate in whole or in part its assessment and appropriate, raise and deposit the amount thereof with the state treasurer, and any sum so deposited shall be credited against such assessment. The department, after public hearing, shall establish and from time to time amend charges to users other than cities and towns. There shall be an annual reimbursement in lieu of taxes upon the value of any land held by the department for use as a solid waste disposal facility under this chapter to the city or town in which such land is located. The amount of said reimbursement shall be determined in accordance with sections thirteen through seventeen B of chapter fifty-eight.
Mass. Gen. Laws ch. 16, § 24