§ 194. Construction or improvement of town highways by county and
town. 1. The board of supervisors of a county may provide for the
construction or improvement under this section of a town highway or
section thereof in one or more towns of the county or of a highway laid
out along the boundary line between a city or village and a town or
towns, at the joint expense of the county and town, as provided in this
section. This section shall not apply to the construction, improvement
or maintenance of any such highway or part thereof with state moneys as
defined by article six, except provisions hereof which, by that article,
are expressly made applicable thereto. No highway or part thereof within
the county road system established as provided in article six, shall be
constructed or improved under the provisions of this section except with
the consent of the commissioner of transportation and in accordance with
a written outline of the work, approved by him, showing the course,
width, thickness and type of the proposed road.

2. The board may, by resolution direct the county superintendent to
examine such highway or sections thereof, and report thereon, and if the
board considers such highway or section thereof to be of sufficient
importance to be constructed or improved as provided herein, it shall
direct such county superintendent to prepare or cause to be prepared
maps, plans, specifications and estimates therefor and such county
superintendent shall, subject to the direction and control of the board
of supervisors, have the same powers and duties with respect to such
highway or section thereof as are given the commissioner of
transportation with respect to state highways in section eleven of this
chapter. Such maps, plans and specifications may provide for the change
in grade of a highway already existing if thereby a lessened gradient
may be obtained without decreasing the usefulness of the highway. Upon
the completion of such preliminary maps, plans, specifications and
estimates, they shall be submitted to the board of supervisors for
approval, and such board may thereupon adopt a resolution providing for
the construction or improvement of such highway in accordance with such
maps, plans, specifications and estimates or in accordance with such
maps, plans, specifications and estimates as may be approved by it.

3. The board of supervisors shall award contracts for the construction
or improvement of such highway and the provisions of section
thirty-eight of this chapter shall apply so far as may be to such
contracts and the award, execution and fulfillment thereof. Such
contract may be awarded to the town board of any town in which such
highway or section thereof is located. If such contract be awarded to a
town board such board shall, by resolution, designate some suitable
person or persons, to be approved by the county superintendents of
highways to carry into effect, on behalf of such town, such contract,
and transact all business in respect thereto as may be necessary. A
member of the town board at the time such contract was awarded or such
designation was made, or a person who is a partner of, or a stockholder
in the same corporation as that of such member shall not be so
designated. A member of the town board at the time such designation was
made, or a firm, corporation or association of which he is a member or
has an interest, shall not be directly or indirectly interested in any
such contract nor shall such member, or such firm, corporation or
association furnish materials or perform labor or services either
directly or indirectly under or in connection with the performance of
any of the work required in accordance with such contract, nor shall
such member, firm or corporation or association be paid for materials
furnished or services rendered in respect to such contract. The town
clerk shall transmit to the board of supervisors a certified copy of the
resolution designating the person or persons to carry into effect such
contract prior to the awarding of a contract to the town board. The
person or persons so designated shall, before the contract is executed,
give an undertaking to the county or town with sureties to be approved
by the board of supervisors and the penalty of such surety shall be
determined by the board of supervisors. Such undertaking shall be
conditioned on the faithful performance of their duties in respect to
such contract and for the proper accounting, safe keeping and lawful
disbursement of all moneys that may come into their hands thereunder.
Such undertaking shall be filed in the office of the town clerk and a
certified copy thereof shall be transmitted to the county clerk and the
board of supervisors. The person or persons so designated shall
thereupon be competent to receive all moneys payable under such contract
under the provisions of this section, and they shall account therefor to
the board of supervisors. The town board, after such contract is
awarded shall designate, by resolution, a banking corporation or a trust
company wherein the moneys received under such contract shall be
deposited. Such bank or trust company shall, upon the request of the
town board, make a statement of the money so deposited. The board of
supervisors shall prescribe the manner in which the moneys received
under such contract shall be expended and the form of accounts to be
kept by the person or persons designated as above provided. Reports may
be required by the board of supervisors from time to time from such
person or persons. If a town shall construct a highway or section
thereof, by contract as above provided, for a lesser sum than the
contract price, such surplus shall be credited to the general town fund.

4. The board of supervisors shall determine the portion of the cost of
the construction or improvement of such highway to be borne by the
county and the portion to be borne by the town or towns in which such
highway is located. The cost of the portion constructed or improved
within the boundaries of a city shall be borne by the county. The amount
to be borne by the county shall be levied and collected as a county
charge and paid into the county treasury. The amount to be borne by the
town or towns in which the highway is located shall be levied and
collected as a town charge and when collected shall be paid into the
county treasury.

5. If such highway or section thereof deviate from the line of a
highway already existing, the board of supervisors shall acquire land
for the requisite right of way, and such board may also acquire lands
for the purpose of obtaining gravel, stone or other material, when
required for the construction or improvement of such highway or section
thereof, or for spoil banks, together with a right of way to such spoil
banks and to any bed, pit, quarry or other place where such gravel,
stone or other material may be located, and the provisions of section
thirty to thirty-seven, both inclusive, shall apply to the acquisition
of such lands as far as may be, except that the cost of such lands and
the expenses incident to acquiring the same shall be deemed a part of
the cost of the construction or improvement of such highway under the
provisions of this section.

6. If the construction or improvement of such highway involve the
elimination of a grade crossing the portion of the cost of such
elimination and the construction of a new crossing chargeable to the
town in pursuance of law shall be deemed a part of the cost of the
construction or improvement of such highway under the provisions of this
section.

7. The amount so paid by the town shall not be considered in
determining the minimum amount to be levied and collected in each year
for the repair and improvement of highways as provided in section two
hundred and seventy-one of this chapter nor shall such amount be
considered in determining the amount to be paid by the state to the town
for the repair and improvement of highways therein.

8. Nothing contained in this section shall be construed to prevent the
county or town from raising funds pursuant to the local finance law to
pay the portion of the cost of such construction or improvement to be
borne respectively by the county or such town or towns. The construction
or improvement authorized by such resolution shall be done under the
supervision and direction of the county superintendent. Payments
therefor shall be made from time to time by the county treasurer upon
the certificate of the county superintendent indorsed by the chairman of
the board of supervisors.

9. Such highways, when completed and accepted by the board of
supervisors, shall be thereafter repaired and maintained by the towns
wherein such highways are located in the same manner as all other town
highways; except there shall be raised annually by the county and by the
town a tax of not less than one hundred dollars per mile for each mile
of highways improved in a town under the provisions of this section.
The amount thereof to be borne by the county or by the town shall be
apportioned by the board of supervisors. The portion to be borne by the
county shall be levied and collected in the same manner as other county
taxes and shall be paid into the county treasury. The resolution
providing for the collection of such taxes shall also indicate the
amount which shall be expended in each town and may provide that such
amount may be expended under the direction of either the town
superintendent of the town or the county superintendent of the county,
as the board of supervisors of the county shall deem best, and a
certified copy of the resolution shall be filed with the county
treasurer. The amount thereof to be borne by the town shall, by
resolution of the town board, be paid from any funds of such town that
may be legally used for highway purposes, and be paid into the county
treasury if the board of supervisors has by resolution determined that
the same shall be expended under the direction of the county
superintendent.