§ 227. State aid to towns. 1. a. To aid the towns in the improvement,
repair or reconstruction of town highways pursuant to this article, the
state, within the amount appropriated therefor, shall pay a fractional
part of the actual cost of each approved project. The numerator of such
fraction shall be eighteen thousand dollars less the yield of a tax of
eighty mills on each dollar of actual valuation of taxable real property
outside villages divided by the number of miles of existing town
highways outside villages, and the denominator shall be eighteen
thousand dollars.

b. The maximum amount to be paid by the state in relation to any
approved project shall not exceed seventy-five per centum of an amount
equal to eighteen thousand dollars multiplied by the number of miles of
the project, provided, however, that if the actual cost of the project
is less than an amount equal to eighteen thousand dollars multiplied by
the number of miles of the project, then such maximum amount shall not
exceed seventy-five per centum of such actual cost.

c. The minimum amount to be paid by the state in relation to any
approved project shall not be less than forty per centum of an amount
equal to eighteen thousand dollars multiplied by the number of miles of
the project, provided, however, that if the actual cost of the project
is less than an amount equal to eighteen thousand dollars multiplied by
the number of miles of the project, then such minimum amount shall not
be less than forty per centum of such actual cost.

2. a. To aid the towns in the surfacing of town highways pursuant to
this article, the state, within the amount appropriated therefor, shall
pay a fractional part of the actual cost of each approved project. The
numerator of such fraction shall be forty-five hundred dollars less the
yield of a tax of twenty mills on each dollar of actual valuation of
taxable real property outside villages divided by the number of miles of
existing town highways outside villages, and the denominator shall be
forty-five hundred dollars.

b. The maximum amount to be paid by the state in relation to any
approved project shall not exceed seventy-five per centum of an amount
equal to forty-five hundred dollars multiplied by the number of miles of
the project, provided, however, that if the actual cost of the project
is less than an amount equal to forty-five hundred dollars multiplied by
the number of miles of the project, then such maximum amount shall not
exceed seventy-five per centum of such actual cost.

c. The minimum amount to be paid by the state in relation to any
approved project shall not be less than forty per centum of an amount
equal to forty-five hundred dollars multiplied by the number of miles of
the project, provided, however, that if the actual cost of the project
is less than an amount equal to forty-five hundred dollars multiplied by
the number of miles of the project, then such minimum amount shall not
be less than forty per centum of such actual cost. No town shall receive
state reimbursement more than once on account of any surfacing project
approved pursuant to this article.

3. a. To aid the towns in the construction or reconstruction of
eligible bridge structures pursuant to this article, the state within
the amount appropriated therefor, shall pay not less than forty per
centum nor more than seventy-five per centum of the actual cost of each
approved project. The percentage of such aid shall be not less than the
percentages available in subdivisions one and two of this section.

b. No town shall receive state aid more than once on account of any
bridge project approved pursuant to this article.

4. In no event shall the state's share of all approved projects in any
town be less than forty per centum or fourteen thousand four hundred
dollars, whichever is less, or be in excess of seventy-five per centum
of thirty-six thousand dollars in any year.

5. The term "actual valuation," as used in this section, means the
valuation which is derived by applying to the assessed valuations of
taxable real property in the town outside of villages, as shown on the
assessment roll of the town as completed, verified and filed in the
second calendar year preceding that for which the project was approved,
the equalization rate determined by the commissioner of taxation and
finance for such roll. The "number of miles of existing town highways
outside villages" shall be the mileage as reported under the
requirements of section ten of this chapter.

6. In computing the actual cost of a project the reasonable value of
material and supplies furnished by the town shall be charged as a
project cost. In the case of such material and supplies, the unit cost
shall be approved by the county superintendent and the commissioner and
the moneys received therefor shall be credited to the general fund.

7. Such actual cost shall not include (a) the compensation or
expenses, or any part thereof, paid by the town to any town officer or
his deputy, (b) the cost of the preparation of plans and specifications,
and (c) the cost of land or rights in land.