Mass. Gen. Laws ch. 81 § 13A
The department may accept in behalf of the commonwealth from owners of lands included in a strip one hundred feet deep bordering on a state highway voluntary gifts by deed or will of easements in such lands, giving the commonwealth the right to enter thereon at any time and in any manner for the purpose of landscaping such land by removing therefrom or rearranging thereon vegetable growths and surface minerals, by setting out and planting thereon vegetable growths, by depositing thereon minerals, by rearranging the contour of the land when deemed advisable, or by any or all of the foregoing methods. The department may improve lands in which such easements are granted, so as to carry out a comprehensive plan of highway beautification, artistic landscaping and scenic development, to the extent that appropriations are available therefor.
Such easements shall be accepted only on the condition that such lands shall remain fully subject to local taxation to the owners of the fee.
Mass. Gen. Laws ch. 81, § 13A