N.Y. Highway Law § 227: State aid to towns

§ 227. State aid to towns. 1. a. To aid the towns in the improvement,

repair or reconstruction of town highways pursuant to this article, the

state, within the amount appropriated therefor, shall pay a fractional

part of the actual cost of each approved project. The numerator of such

fraction shall be eighteen thousand dollars less the yield of a tax of

eighty mills on each dollar of actual valuation of taxable real property

outside villages divided by the number of miles of existing town

highways outside villages, and the denominator shall be eighteen

thousand dollars.

b. The maximum amount to be paid by the state in relation to any

approved project shall not exceed seventy-five per centum of an amount

equal to eighteen thousand dollars multiplied by the number of miles of

the project, provided, however, that if the actual cost of the project

is less than an amount equal to eighteen thousand dollars multiplied by

the number of miles of the project, then such maximum amount shall not

exceed seventy-five per centum of such actual cost.

c. The minimum amount to be paid by the state in relation to any

approved project shall not be less than forty per centum of an amount

equal to eighteen thousand dollars multiplied by the number of miles of

the project, provided, however, that if the actual cost of the project

is less than an amount equal to eighteen thousand dollars multiplied by

the number of miles of the project, then such minimum amount shall not

be less than forty per centum of such actual cost.

2. a. To aid the towns in the surfacing of town highways pursuant to

this article, the state, within the amount appropriated therefor, shall

pay a fractional part of the actual cost of each approved project. The

numerator of such fraction shall be forty-five hundred dollars less the

yield of a tax of twenty mills on each dollar of actual valuation of

taxable real property outside villages divided by the number of miles of

existing town highways outside villages, and the denominator shall be

forty-five hundred dollars.

b. The maximum amount to be paid by the state in relation to any

approved project shall not exceed seventy-five per centum of an amount

equal to forty-five hundred dollars multiplied by the number of miles of

the project, provided, however, that if the actual cost of the project

is less than an amount equal to forty-five hundred dollars multiplied by

the number of miles of the project, then such maximum amount shall not

exceed seventy-five per centum of such actual cost.

c. The minimum amount to be paid by the state in relation to any

approved project shall not be less than forty per centum of an amount

equal to forty-five hundred dollars multiplied by the number of miles of

the project, provided, however, that if the actual cost of the project

is less than an amount equal to forty-five hundred dollars multiplied by

the number of miles of the project, then such minimum amount shall not

be less than forty per centum of such actual cost. No town shall receive

state reimbursement more than once on account of any surfacing project

approved pursuant to this article.

3. a. To aid the towns in the construction or reconstruction of

eligible bridge structures pursuant to this article, the state within

the amount appropriated therefor, shall pay not less than forty per

centum nor more than seventy-five per centum of the actual cost of each

approved project. The percentage of such aid shall be not less than the

percentages available in subdivisions one and two of this section.

b. No town shall receive state aid more than once on account of any

bridge project approved pursuant to this article.

4. In no event shall the state's share of all approved projects in any

town be less than forty per centum or fourteen thousand four hundred

dollars, whichever is less, or be in excess of seventy-five per centum

of thirty-six thousand dollars in any year.

5. The term "actual valuation," as used in this section, means the

valuation which is derived by applying to the assessed valuations of

taxable real property in the town outside of villages, as shown on the

assessment roll of the town as completed, verified and filed in the

second calendar year preceding that for which the project was approved,

the equalization rate determined by the commissioner of taxation and

finance for such roll. The "number of miles of existing town highways

outside villages" shall be the mileage as reported under the

requirements of section ten of this chapter.

6. In computing the actual cost of a project the reasonable value of

material and supplies furnished by the town shall be charged as a

project cost. In the case of such material and supplies, the unit cost

shall be approved by the county superintendent and the commissioner and

the moneys received therefor shall be credited to the general fund.

7. Such actual cost shall not include (a) the compensation or

expenses, or any part thereof, paid by the town to any town officer or

his deputy, (b) the cost of the preparation of plans and specifications,

and (c) the cost of land or rights in land.