Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 59, § 5H

The state treasurer, acting for and on behalf of the commonwealth, shall on July first of each year pay to the municipality in which land regulated under section one hundred and seven A of chapter ninety-two is located, and which is not held by the division or by the Authority, the difference between the current assessment for such year and the assessment of such land, not taking into consideration the effect of said section.