N.Y. Highway Law § 280: Additional amount of state aid

§ 280. Additional amount of state aid. (a) In any year for which any

town has failed to raise any tax for the repair and improvement of

highways outside of cities and villages and by reason of such failure is

not entitled to any amount of state aid in such year as provided in

section two hundred seventy-nine of this chapter, an election may be

made by such town at any time prior to July first of such year to

provide an amount which, if it had been raised by tax at the time and as

provided in section two hundred seventy-nine of this chapter, would have

entitled the town to state aid under such section.

(b) In any year for which any town has failed to raise a tax for the

repair and improvement of highways outside of cities and villages

sufficient to obtain the maximum amount of state aid in such year as

provided in subdivision one or subdivision two of section two hundred

seventy-nine of this chapter, an election may be made by such town at

any time prior to July first, of such year to provide an amount which,

if it had been raised by tax at the time and as provided in section two

hundred seventy-nine of this chapter, would have entitled the town to

the maximum amount of state aid provided in either subdivision one or

subdivision two of such section.

(c) Any such amount as a town may elect to provide under paragraphs

(a) or (b) of this section may be made available from surplus town

moneys not otherwise committed or appropriated, or from unexpended

balances of appropriations made for the support of the government of the

town, or from both of such sources, or by the issuance of budget notes

pursuant to the provisions of the local finance law. Any such budget

notes must be issued prior to July first, of such year. In the next

estimate required pursuant to subdivision one of section one hundred

forty-one of this chapter there shall be included an amount, in addition

to the amount which would otherwise be required under such subdivision,

sufficient to reimburse the town for any moneys made available as

aforesaid from surplus funds or unexpended balances, or both, or for the

payment of the principal of and interest on any such budget notes, and a

tax shall be assessed, levied and collected to raise such amount upon

the same property as other amounts are required to be assessed, levied

and collected for the purpose of raising moneys required to be raised

for the purposes of subdivision one of section one hundred forty-one of

this chapter. Additional amounts so raised by any town shall not be

included as any part of the basis of apportionment of state aid in the

following year pursuant to section two hundred seventy-nine of this

chapter.

(d) When any town has provided an amount authorized by this section,

the supervisor of such town shall certify to the state comptroller (1)

the subdivision of said section two hundred seventy-nine under which the

town elects to receive state aid, (2) the actual amount of taxes, if

any, raised for the repair and improvement of highways outside of cities

and villages for such year, (3) the rate of such tax, if any, and (4)

the amount of additional moneys provided pursuant to this section in

order to qualify for state aid as in this section provided.

(e) In each year there shall be paid by the state to such towns the

sums which would have been payable if the amounts herein authorized to

be made available had in fact been raised by taxes levied for such year.

Such moneys shall be paid from funds appropriated by the state for the

purposes of section two hundred seventy-nine of this chapter and shall

be distributed in the same manner as provided in such section.