Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 48, § 73

The clerk shall certify to the assessors of the town all votes of the district authorizing interest to be added to taxes and all sums of money voted to be raised, which shall be assessed and collected in the same manner as town taxes, and shall be paid over to the district treasurer. The assessors, treasurer and collector of a town in which such district is organized shall have the same powers and perform the same duties relative to the assessment and collection of the money voted by the fire district as they have and exercise relative to the assessment, collection and abatement of town taxes, and the sums so voted shall be assessed upon the property, real and personal, within the district.