Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 90, § 22C

If the superintendent of streets or other officer having charge of the public ways in a city or town reasonably deems that any motor vehicle apparently abandoned by its owner and standing for more than seventy-two hours upon a public or private way therein or on any property therein without the permission of the owner or lessee of said property or if a captain or lieutenant of the state police reasonably deems that any motor vehicle apparently abandoned by its owner and standing for more than seventy-two hours upon any property under their respective jurisdictions, is worth less than the cost of removal and storage and expenses incident to disposition pursuant to sections seven to eleven, inclusive, of chapter one hundred and thirty-five, sections eighty-nine to ninety-four, inclusive, of chapter ninety-two, or sections forty-five to forty-eight, inclusive, of chapter twenty-two C, he may, without incurring liability on his part or on the part of the city, town or the commonwealth, take possession of such motor vehicle and dispose thereof as refuse.  Any such superintendent or other officer of a city or town may, likewise, without liability, take possession of any such motor vehicle deemed worth more than the cost and expense as aforesaid, and deliver the same to the officer or member of the police department of the city or town, designated by the rules of said department as custodian of lost property, wherein said motor vehicle was found, who may dispose thereof pursuant to said sections seven to eleven, inclusive.  Any such officer of said state police may, likewise, without liability, take possession of any such motor vehicle deemed worth more than the cost and expenses as aforesaid, and dispose thereof pursuant to said sections eighty-nine to ninety-four, inclusive, or said sections forty-five to forty-eight, inclusive.