ยง  278.  Statement  by clerk of board of supervisors. The clerk of the
  board of supervisors of each county shall, on or before the first day of
  January of  each  year,  transmit  to  the  state  comptroller  and  the
  commissioner  of  transportation a statement, signed and verified by the
  chairman of the board, and certified by the clerk, which shall state the
  name of each town, the assessed valuation  of  real  property,  and  the
  assessed  valuation  of personal property, each separately, in the towns
  outside incorporated villages, and the amount  of  tax  levied  therein,
  together  with  the tax rate for the repair and improvement of highways,
  including sluices, culverts and bridges having a span of less than  five
  feet. The towns' valuation of real property to be used in such statement
  shall  be  the valuation thereof, as it appears upon the assessment-roll
  for the year of the levy.
Structure New York Laws
260 - Payment of Cost of State Highway.
261 - Apportionment and Source of Funds.
263 - Payment for Construction in Connection With Railroad Grade Crossing Eliminations.
264 - Provision of Funds by County or Town.
265 - Levy of Tax Upon County.
266 - Payment for Machinery, Tools, Equipment and Implements.
269 - Extraordinary Repairs of Highways and Bridges.
270 - Audit of Damages Without Action.
271 - Limitations of Amounts to Be Raised.
272 - Submission of Propositions at Town Meetings.
274 - Provision of Funds for Bridge and Highway Purposes.
274-A - Power of County, City or Town to Provide Funds for Snow Removal.
277 - Assessment of Village Property.
278 - Statement by Clerk of Board of Supervisors.
280 - Additional Amount of State Aid.
281 - Mileage and Actual Valuation.
282 - Apportionment and Payment of State Money; Liability.
283 - Custody of Highway Moneys.
284 - Expenditures for Repair and Improvement of Highways.
285 - Expenditures for Bridges and Other Highway Purposes.
285-A - Transfers Between Highway Fund Accounts.
291 - Compensation of Supervisor and Town Clerk.
292 - Additional Expenditure for Improvement, Repair and Maintenance of Town Highways.