Massachusetts Estimated State Aid to Municipalities, 2003

The attribute data in this layer was derived from the Commonwealth of Massachusetts Department of Revenue, Division of Local Services, Municipal Data Bank/ Local Aid Section "Cherry Sheet" reports for each respective fiscal year. Named for the cherry colored paper on which it was originally printed, the Cherry Sheet is the official notification by the Commissioner of Revenue to municipalities and regional school districts of estimated state aid to be paid and charges to be assessed over the next fiscal year.

Cherry Sheets are usually issued each spring, following enactment by the Legislature of the state budget for the following year. This layer was derived from the Massachusetts Electronic Atlas database published by the Harvard Map Collection in 2001. For more information on the definitions, data sources and process steps please read the "Supplemental Information" and "Data Quality" sections which follow.