391 Mass. 654 | Mass. | 1984
This appeal requires us to interpret the provision of the so called “tax cap” legislation, St. 1979, c. 151, which allows a city or town to revoke its acceptance of an optional provision of a general law or special act. A judge of the Superior Court granted the town of Maynard’s motion for summary judgment, holding that the town had validly rescinded its membership in the Massachusetts Bay Transportation Authority (MBTA) in accordance with St. 1979, c. 151, § 14. We granted the defendants’ application for direct appellate review. We affirm.
In any year in which the current expenses incurred by the MBTA exceed the total income received by it, the member cities and towns are called upon to pay the resulting “net cost of service” according to various statutory formulae. G. L. c. 161A, §§ 8-12. The town’s share of these assessments has ranged from $3,410.20 in 1967, to $153,451.75 for operating expenses in 1980.
At the annual town meeting on May 26, 1981, the town voted to “rescind [the town’s] acceptance and approval of Chapter 433 of the Acts of 1966,” and to withdraw thereby from the MBTA. Following this vote, the town’s counsel notified the MBTA of the town’s withdrawal. The MBTA refused to recognize the validity of this action. On May 10, 1982, the town filed this complaint against the MBTA and the Treasurer and Receiver General of the Commonwealth (treasurer). The complaint sought a declaration that the town had validly withdrawn from the MBTA and an order enjoining the treasurer from levying any further MBTA assessments against the town, or withholding or offsetting, as a result of MBTA
The Superior Court judge granted the town’s motion for summary judgment, holding that St. 1979, c. 151, § 14, authorized the town’s withdrawal from the MBTA. The judge did not reach the constitutional arguments. The treasurer was enjoined from levying any MBTA assessments against the town and ordered to return to the town, “or restore to its account, all sums withheld, offset or otherwise taken from the ... Town as a result of its membership in the MBTA subsequent to the effective date of the Town’s withdrawal.”
Section 14 of St. 1979, c. 151, as amended by St. 1980, c. 80, § 1, states as follows: “Notwithstanding any general or special law to the contrary, until June thirtieth, nineteen hundred and eighty-one at any time after the expiration of three years from the date on which any optional provision of general law or special act has been accepted in any city or town, [the acceptance may be revoked according to certain procedures] .... Such revocation shall be subject to the following conditions: ...(d) this section shall not apply to any action taken to establish a regional district, authority or other entity which involves another city, town, district or other governmental unit.” The treasurer’s sole challenge to the validity of the town’s revocation of its vote to join the MBTA is that the exception in subsection (d) of St. 1979, c. 151, § 14, as amended by St. 1980, c. 80, § 1, prohibits the withdrawal. This argument is valid only if the town’s decision to join the MBTA in 1967 constituted an “action taken to establish a regional district, authority or other entity.” St. 1979, c. 151, § 14 (d). We think that it did not do so.
The town did not “establish” the MBTA when it voted to join it in 1967. Therefore, the exception to the right to revoke certain acceptances of optional provisions in St. 1979, c. 151, § 14 (d), is inapplicable. We note that this holding will not seriously disrupt or disable the MBTA because the town is the only municipality to have joined the MBTA since its creation in 1964. The sixty-four other cities and towns, and the “fourteen cities and towns,” may not avail themselves of the revocation provision in St. 1979, c. 151, § 14. They were the original members of the MBTA by the legislative enactment of 1964. These remaining cities and towns can absorb the loss of the town’s assessments. As the treasurer notes, the Legislature has provided elsewhere for alleviating their financial burden. See St. 1982, c. 335, §§ 5, 6; St. 1982, c. 191, § 2, Item 6005-0011; St. 1980, c. 580, § 12; St. 1979, c. 151, §§ 8A, 8B, as appearing in St. 1980, c. 581, § 13. Having decided that the town validly withdrew from the MBTA in accordance with St. 1979, c. 151, § 14, we do not reach the town’s alternative ground for withdrawal, the due process claim.
Judgment affirmed.