Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 40X, § 11

(a) The validity of an assessment levied pursuant to this chapter shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the formal approval of the tourism destination marketing district by the local municipal governing body of the lead jurisdiction. Any appeal from a final judgment in an action or proceeding shall be perfected within 30 days after entry of judgment.

(b) Notwithstanding subsection (a), chapter 62C shall apply to disputes regarding the proper amount of assessment due from a lodging business pursuant to this chapter.