Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 40, § 12D

A city or town which is a member of a beach district may incur indebtedness within the limit of indebtedness prescribed in section ten of chapter forty-four for the purpose of acquiring beaches and paying an assessment for the construction of a bathhouse and appurtenances, including parking areas and other recreational facilities, in a beach district, and each district is authorized to make such assessments.