Mass. Gen. Laws ch. 164 § 58E
Except as otherwise provided, the provisions of chapters fifty-nine and sixty shall apply, so far as pertinent, to all rates and charges certified to the assessors under section fifty-eight D. Without limiting the generality of the foregoing, upon commitment as a tax or part of a tax under section fifty-eight D, all such rates and charges shall be subject to the provisions of law relative to interest on the taxes of which they become, or, if the property were not tax exempt would become, a part; and the collector of taxes shall have the same powers and be subject to the same duties with respect to such rates and charges as in the case of annual taxes upon real estate, and the provisions of law relative to the collection of such annual taxes, the sale or taking of land for the nonpayment thereof and the redemption of land so sold or taken shall, except as otherwise provided, apply to such rates and charges.
Upon collection of such rates or charges certified to the assessors under section fifty-eight D, the city or town shall appropriate said amount solely for the purposes of the municipal lighting plant.
Mass. Gen. Laws ch. 164, § 58E