{"data":{"id":"us-ma/mass.-gen.-laws-ch.-83-26","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 83, § 26","heading":"Assessments for the construction or reconstruction of sidewalk","body":"Section 26. In the order for the construction of a new sidewalk or the reconstruction of a sidewalk with material of more permanent character than that with which it was originally constructed, the board making the order may provide for the assessment of a reasonable amount, not exceeding one half the cost, upon the abutting estates. If an ordinance or by-law so provides, the total assessed upon any individual estate shall not exceed one per cent of the value thereof as fixed by the last preceding annual assessment for taxes.","path":["Part I","Title XIV","Chapter 83"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXIV/Chapter83/Section26","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:36Z","sha256":"7207456f70cf1ef1627658b3c5cea657a1ae682595d9ad072c2611c966538122","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-83-25","next":"us-ma/mass.-gen.-laws-ch.-83-27"},"notice":"GroundRules: Original legal text. Not legal advice."}