Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 16, § 24B

The operator of a privately owned or operated residual waste treatment facility shall pay to the city or town in which the facility is located a fee based upon the volume of residual waste received at the facility. Such fees shall be in lieu of all taxes, fees, charges or assessments imposed by the city or town in which the facility is located, except for real estate taxes imposed solely upon the land on which the said facility is located, and shall be prescribed by municipal ordinance or by-law within limits established in the rules and regulations of the department.