Mass. Gen. Laws ch. 179, § 25: Assessments upon proprietors

Section 25. The proprietors may from time to time raise money for defraying their common charges and managing their affairs, which shall be assessed by the assessors upon the several proprietors in proportion to their respective interests; and a proprietor aggrieved by such assessment may apply for an abatement to the county commissioners, who shall hear and determine the case, and whose judgment thereon shall be final.