§ 131. County roads of additional width and increased cost at expense
of village. Notwithstanding any other provisions of law, the county road
system provided for in this article may include highways within an
incorporated village, but if a road be constructed therein of a greater
width or more expensive type of improvement than that of the connecting
highway outside the village, the additional expense shall be borne by
the village and the amount thereof paid into the county road fund. The
village shall provide the money to pay such additional expense to be
raised by tax or pursuant to the local finance law.