Massachusetts Code § 164-69F

Expenses
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Section 69F. All expenses, obligations or commitments for the payment of money incurred by the contracting city or town, pursuant to the provisions of sections sixty-nine B to sixty-nine E, inclusive, shall be considered as part of the annual expense of the plant for the year in which they are incurred, and shall be paid from the income of the plant in accordance with the provisions of this chapter.

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