Mass. Gen. Laws ch. 6A § 18S
The regional 911 emergency communication district board shall annually determine the necessary amounts to maintain and operate the district during the ensuing fiscal year and the amounts required to pay any debt and interest incurred by the district. The district board shall apportion the amount so determined among the member municipalities under the terms of the district agreement. The amounts apportioned for each member municipality shall be certified by the district treasurer to the chief executive officers, board of assessors and treasurers of the participating municipalities not later than February 1, annually, and the amounts so certified shall be appropriated and paid to the district treasurer at the times specified in the district agreement. If any participating municipality fails to include any apportioned amount so certified in its appropriations for the fiscal year, the board of assessors shall raise the amount in the tax levy of that year under section 23 of chapter 59.
Mass. Gen. Laws ch. 6A, § 18S