Mass. Gen. Laws ch. 83 § 23
A town by vote of its town meeting or a city by vote of its board of aldermen or city council shall determine whether it shall pay the whole or a portion of the cost of laying out and constructing main drains or of a system or systems of sewerage and sewage disposal, and if a portion, what portion. If the town or city votes to pay less than the whole cost, in providing for the payment of the remaining portion of the cost of said system or systems the town or city may avail itself of any or all of the methods of payment authorized by law to a town or city, and the provisions of chapter eighty relative to the apportionment, division, reassessment, abatement and collection of assessments, to liens therefor and to interest thereon, shall apply to assessments made under this chapter. At the same meeting at which it determines that any portion of the cost is to be borne by the town or city, it may by vote determine by which of such methods the remaining portion of said cost shall be provided.
Mass. Gen. Laws ch. 83, § 23