N.Y. Highway Law § 131-h: Separate highway districts in certain counties

§ 131-h. Separate highway districts in certain counties. The board may

establish separate highway districts in counties containing more than

three hundred thousand acres of unimproved unoccupied forest lands, for

the purpose of constructing highways through such lands; such highway

districts to be established upon the application of the owners of more

than one-half to the non-resident lands therein. Any such highway

district shall consist of contiguous tracts or parcels of land, and may

include parts of one or more towns; and they may be changed, altered or

abolished at any time by the board. Such board may appoint one or more

commissioners to lay out and construct such highways in any such

district, and prescribe the powers and duties, and direct the manner in

which highway taxes shall be assessed, levied and collected upon the

lands within the district, and the manner of expenditure thereof.

If obligations should be issued on behalf of the district, the board

may, for the purpose of repaying such loan, set aside and appropriate

the highway taxes upon such lands, for a period not exceeding ten years

from the time of making such loan.

The board may, upon the application of the owners representing a

majority in value, as shall be ascertained from the last annual

assessment-roll of the real estate lying along the line of any highway,

laid out through unimproved lands, in cases not provided for in the last

preceding section, authorize the appropriation of the non-resident

highway tax on the lands lying along such line, for the improvement of

such highways.

The board may direct the expenditure of any non-resident highway or

bridge tax, set apart by an act of the legislature, in counties wherein

such non-resident lands are situated, when the official life of

commissioners appointed to receive and expend such taxes has expired.