§ 131-b. County highways and bridges. 1. A board of supervisors may,
when satisfied that it is for the interest of the county, lay out,
construct, open, alter or discontinue a county highway therein, or cause
the same to be done, and construct, repair or abandon a county bridge
therein, or cause the same to be done when the board shall deem that the
interest of the county will be promoted thereby. All expenses so
incurred shall be a county charge, and may be financed pursuant to the
local finance law.

2. Whenever the board of supervisors of a county shall determine to
construct a bridge in accordance with the foregoing provisions of this
section, such board, on behalf of the county, and the town board of a
town or in case of a city the board of aldermen or any similar board
exercising the functions of aldermen, on behalf of such town or city,
may enter into an agreement with the county, to the effect that such
town or city will operate and maintain such bridge, in case the bridge
is located wholly in a town or city. In case the bridge is constructed
over a stream forming the boundary line between two towns or two cities
or between a town and city, then they may agree with the county to
operate and maintain such bridge jointly, in proportion to the assessed
valuation of such town or city. The sum which the town or towns, city or
cities are obliged to pay under such an agreement is a charge upon such
towns or cities and shall be paid as other town or city charges are
paid.