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by other persons; (ii) the person assessed has the option to decline the service and thus avoid the <br /> charge; and (iii) the amounts paid compensate the town for its costs and expenses of providing the <br /> services rather than raising revenues. Emerson College v. Boston, 391 Mass. 415, 427-28 (1984). The <br /> town might wish to discuss with town counsel whether the fees established by the Board of Selectmen, <br /> collectively and as applied, amounts to a tax not specifically authorized by the Legislature and are <br /> therefore unlawful. <br /> Note: Under G.L. c. 40, §32, neither general nor zoning by-laws take effect unless the town has first <br /> satisfied the posting/publishing requirements of this section. Once this statutory duty is fulfilled, <br /> (1) general by-laws and amendments take effect on the date that these posting and publishing <br /> requirements are satisfied unless a later effective date is prescribed in the by-law, and (2)zoning <br /> by-laws and amendments are deemed to have taken effect from the date they were voted by Town <br /> Meeting,unless a later effective date is prescribed in the by-law. <br /> If the Attorney General has disapproved and deleted one or more portions of any by-law or <br /> by-law amendment submitted for approval,only those portions approved are to be posted and <br /> published pursuant to G.L. c. 40, §32. We ask that you forward to us a copy of the final text of <br /> the by-law or by-law amendments reflecting any such deletion. It will be sufficient to send us a <br /> copy of the text posted and published by the Town Clerk pursuant to this statute. <br /> Nothing in the Attorney General's approval authorizes an exemption from any applicable state <br /> law or regulation governing the subject of the by-law submitted for approval. <br /> Very truly yours, <br /> MARTHA COAKLEY <br /> ATTORNEY GENE <br /> by: Kelli E. Gunagan, Assistant A orney General <br /> By-law Coordinator, Municipal Law Unit <br /> 1350 Main Street, 4t''Floor <br /> Springfield, MA 01103-1629 <br /> (413) 784-1240, x 117 <br /> enc. <br /> PC: <br /> Town Counsel <br /> i <br /> F:\USERS\RITCHIE\WP61\DOCS\TOWNS\Mashpee\#4100FA.APP.wpd <br />