Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 160, § 113

The department shall hear the appeal in the county where it is taken, unless the parties in writing otherwise agree. Upon such appeal, the department shall have the same powers and perform the same duties as county commissioners in like matters and proceedings, and shall be governed by the provisions of law relative to hearings and determinations by, and decisions and orders of, the county commissioners in such matters and proceedings.