Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 48, § 61

Before a district is constituted and organized, a petition shall be presented to the town at a meeting, stating the limits of the proposed district, and requesting the town to raise taxes for the establishment and maintenance of a sufficient fire department for the reasonable protection of the inhabitants and property within said limits. If the town refuses or neglects so to do, the inhabitants of the proposed district may organize it and establish a fire department therein.