N.Y. Highway Law § 264: Provision of funds by county or town

§ 264. Provision of funds by county or town. Whenever the board of

supervisors shall have, by resolution, appropriated and made immediately

available to the requisition of the department of transportation an

amount sufficient to pay its share of the cost of the construction or

improvement which is to be borne by the county within which a state

highway or section thereof is located, such amount so appropriated shall

be a county charge and shall be paid by the county treasurer of the

county in which such highway or section thereof is located, upon the

requisition of the department of transportation. Such amount may be

provided pursuant to the local finance law, and the board of supervisors

shall provide for the assessment, levy and collection by tax of all or

any part of the share of the cost of such improvement apportioned to the

county which has not been provided for by the issuance of county

obligations. Any town may provide pursuant to the local finance law a

sufficient sum to pay the share of the cost of the construction or

improvement of a state highway, which is to be borne by the town as

apportioned by the department of transportation. The board of

supervisors shall, from time to time, impose upon the taxable property

of the town a tax sufficient to pay the principal and interest of such

town obligations, as the same shall become due. The board of supervisors

shall provide for the assessment, levy and collection by tax of all or

any part of the share or shares of the town or towns which has not been

provided for by the issuance of town obligations.