Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 79, § 7

When a taking is made on behalf of a railroad corporation, the damages shall be awarded by the county commissioners of the county in which the land taken lies, upon the petition of such corporation or of any person entitled thereto, if filed within one year of the date when the taking is recorded.  When the taking is made on behalf of a private corporation other than a railroad corporation the damages shall be awarded by the aldermen of the city, or the selectmen of the town, in which the land taken lies, upon the petition of such corporation or of any person entitled thereto, if filed within one year of the date when the taking is recorded;  provided, that there shall be no award of the damages caused by the taking of land or other acts performed in the abolition or alteration of a grade crossing under chapter one hundred and fifty-nine, but the amount of such damages may be agreed upon by the party primarily liable therefor and any person entitled thereto.  A petition for an award of damages under this section may be filed in the office of the board having jurisdiction of the subject matter thereof at any time within the period herein limited, but no petition shall be received or damages awarded under this section after a petition with respect to the same subject matter has been filed in the superior court under section fourteen.