Mass. Gen. Laws ch. 48 § 79
A district, at a meeting called therefor, may annex adjacent territory and its inhabitants, if a majority of the voters of said territory petition therefor, defining the limits thereof; or may, on the petition of any person, with the assent of the town containing such district, exclude him or his estate therefrom; provided, however, that such exclusion shall be granted by the district without such assent of the town if the petitioner or his estate is so situated as to be unable to benefit from any fire or water facilities owned by the district, or is so situated as to be more accessible to the fire or water facilities of another fire district; and provided, further, that such exclusion shall not be granted by the district if the petitioner or his estate is so situated as to be able to benefit either from the fire facilities or the water facilities owned by the district. The petition for exclusion shall be filed with the prudential committee of the district not later than the date set for the filing of petitions for the insertion of articles in the warrant of the district meeting at which the petition is to be acted upon, and shall state the petitioner's reason for seeking exclusion. The prudential committee shall cause an appropriate article to be inserted in the warrant for said meeting, shall examine the reason stated and shall report its findings, with recommendations, to said meeting. Any such petitioner, aggrieved by the action of the prudential committee, or by the action of the voters of the district on his petition, may appeal to the superior court sitting in equity within the county in which the district is located for a remedy. Upon such appeal, said court shall, if the reason set forth by the petitioner is found to lie within the intent of this section, grant such exclusion.
The grant of exclusion shall exempt the person and estate of the petitioner from any tax levied by reason of any appropriation made by the district after the filing of the petition as provided herein.
Mass. Gen. Laws ch. 48, § 79