Mass. Gen. Laws ch. 164 § 58C
Such lien shall take effect by operation of law on the day immediately following the due date of such rate or charge, and, unless dissolved by payment or abatement, shall continue until such rate or charge has been added to or committed as a tax under section fifty-eight D, and thereafter, unless so dissolved, shall continue as provided in section thirty-seven of chapter sixty; provided, however, that if any such rate or charge is not added to or committed as a tax under section fifty-eight D for the next fiscal year commencing after the inception of the lien under this section, then said lien shall terminate on October first of the third year following the year in which such charge becomes due.
Notwithstanding such lien any such overdue rate or charge may be collected through any legal means, including the shutting off of gas, electricity, steam or services, which may be deemed advisable; provided, that after the termination of such a lien, no city, town or municipal lighting plant shall attempt to enforce, by shutting off the gas, electricity, steam or service, collection of such rate or charge from any person, not liable therefor, who has succeeded to the title or interest of the person incurring such rate or charge.
Mass. Gen. Laws ch. 164, § 58C