N.Y. Highway Law § 111: Payment and apportionment of cost among counties and towns

§ 111. Payment and apportionment of cost among counties and towns. The

board of supervisors of any county, in lieu of proceeding with the

construction or improvement of a highway or highways under sections one

hundred and ninety-four or one hundred and ninety-five, or under the

general or special law governing the construction or improvement of

highways, may appropriate and contribute to the county road fund an

amount to be applied to the construction or improvement, reconstruction

or maintenance of such highway or highways under the provisions of this

article. Such moneys may be raised by the county by tax in the manner

provided in such sections or other law with respect to moneys provided

for the construction or improvement of a highway or highways thereunder

or may be raised pursuant to the local finance law; and the provisions

of such section or laws authorizing apportionment of the expense or part

thereof to the towns and prescribing the manner of such apportionment

and the method of providing the town's share thereof shall apply to such

county contributions. Nothing herein contained, however, shall prevent a

board of supervisors from providing such contribution to the county road

fund by general county tax, without apportionment of the expense to the

towns.