New York Laws
Article 8-A - Town Highway Improvement Program
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.