§ 226. Monuments and memorials. 1. The board of supervisors of any
county may, by the affirmative vote of two-thirds of its total
membership erect in the county, monuments and memorials in commemoration
of the members of the armed forces of the United States in any of its
wars or of any person or event. Adequate funds may be appropriated and
expended for the site and structure and thereafter funds may be
appropriated for its maintenance and repair. Trustees may be designated
by the board who shall serve without compensation. If there already
exists within the county a monument or memorial commemorating the same
historical site, person or event which was erected and is maintained by
a city, town or village, no tax shall be levied upon the property within
such city, town or village without the approval of the governing board
of such city, town or village.

2. Any county may, before acting under subdivision one of this
section, by resolution of its board of supervisors, cause to be
submitted to the qualified electors of said county, in the manner
provided for the submission of a question to electors by the election
law and article three of this chapter, a proposition or question as to
whether a monument or memorial as provided for in such subdivision
should be erected.

3. Expenditures for county monuments and memorials erected pursuant to
section seventy-seven-a of the general municipal law shall be levied
upon all taxable real property within the county without approval of
local authorities, even though there exists honor rolls or other
monuments or memorials in commemoration of the members of the armed
forces of the United States from such cities, towns and villages.