N.Y. Highway Law § 229: Financing of town's share of cost

§ 229. Financing of town's share of cost. 1. Notwithstanding the

provisions of any other law, a town may appropriate and spend money to

pay its share of the cost of an approved project.

2. Moneys for the town's share of the cost shall be raised by tax on

taxable real property in the town outside villages in the manner

provided in section one hundred fifteen of the town law. In addition,

unexpended balances of appropriations for the town's share of the cost

of an approved project, moneys available for the purposes specified in

subdivision one of section one hundred forty-one of the highway law,

state aid received by a town for the town outside village areas pursuant

to section fifty-four of the state finance law and money received by the

town under the state and local fiscal assistance act of nineteen hundred

seventy-two, and moneys received by the town from the county for

projects pursuant to this article, also may be used to pay for the

town's share, or portion thereof, provided, however, that under no

circumstances shall state aid paid to the town in any year under

sections two hundred seventy-nine, two hundred eighty and two hundred

eighty-two of the highway law, or money raised, or made available by the

town in any year to entitle it to receive such state aid, be used to pay

for such share. If a town receives money from a county for a project for

which the town's share has already been raised by tax on taxable real

property in accordance with this section, such county moneys may be

applied to such project and the moneys raised by the town through

taxation shall be considered unexpended and may be applied to pay the

town's share of the cost of other projects undertaken pursuant to this

article in a future year.

3. If balances of appropriations for a project pursuant to sections

two hundred twenty-two and two hundred twenty-three hereof remain

unexpended, such balances, may be used either for purposes specified in

subdivision one of section one hundred forty-one of the highway law and

pursuant to an agreement executed pursuant to section two hundred

eighty-four of such law or to pay for the town's share of the cost of an

approved project.

4. Nothing hereinabove contained shall prevent the application of the

proceeds of non-property taxes allocated to the town, which are in

excess of the amount required to be used to reduce county taxes and

general town taxes, to the reduction of taxes to meet appropriations for

the town's share of an approved project, as provided in subdivisions (c)

and (d) of section twelve hundred sixty-two of the tax law relative to

the reduction of taxes levied for part-town activities.