Mass. Gen. Laws ch. 41 § 43A
If it appears to the mayor and city council of a city or the selectmen of a town, upon petition of the collector of taxes or the treasurer, that an action or suit has been brought against him for damages resulting from his acts as collector or as treasurer, as the case may be, wherein an attachment has been made of the goods, estate, effects or credits of such collector or such treasurer, by trustee process or otherwise, or the disposition of his property has been restricted by injunction and that such acts were performed in good faith, without negligence, and in the belief that he was acting in the interest of the city or town, the city solicitor or town counsel shall be required by said mayor and city council or selectmen to defend the action or suit or, in case of a town having no town counsel, an attorney shall be employed by the selectmen to defend such action or suit, and the mayor or chairman of the board of selectmen, as soon as may be, shall execute a certificate setting forth the findings of the mayor and city council or selectmen upon such petition and shall cause such certificate to be filed in the court in which such action or suit is pending, and, in the case of attachment of real property, shall cause a certified copy of such certificate to be filed in the registry of deeds for the district in which the property is situated, or, in the case of registered land, in the office of the assistant recorder of the land court for said district, and, in the case of attachment of goods, estate, effects or credits by trustee process, shall cause a certified copy of such certificate to be served upon the trustee thereof, and, in the case of attachment of personal property by mesne process, shall cause a certified copy of such certificate to be served upon the officer who made the attachment of said property, and thereupon any such attachment shall be dissolved by operation of law and any such injunction shall be dissolved by order of the court upon motion. Upon presentation to the treasurer of a city or town by an officer qualified to serve civil process of an execution or attested copy of a decree issued or made against the collector or against the treasurer in an action or suit in which an attachment or injunction has been so dissolved, the treasurer, after an appropriation therefor has been voted to be raised by taxation or from available funds, shall pay the amount payable under said execution or decree. If the tax rate for the current year shall have been fixed the city or town by a two thirds vote may incur debt, within the limit of indebtedness prescribed in section ten of chapter forty-four and subject to the pertinent provisions of said chapter, payable within one year, for the purpose of paying the amount of the execution or decree.
Mass. Gen. Laws ch. 41, § 43A