§ 237. When town or county expense. The towns of this state, except as
otherwise herein provided, shall be liable to pay the expenses for the
construction and repair of its public or free bridges constructed over
streams or other waters within their bounds, and their just and
equitable share of such expenses when so constructed over streams or
other waters upon their boundaries, except between the counties of
Westchester and New York; and when such bridges are constructed over
streams or other waters forming the boundary line of towns, either in
the same or adjoining counties, such towns shall be jointly liable to
pay such expenses. When such bridges are constructed over streams or
other waters forming the boundary line between a city of the third class
and a town, such city and town shall be liable each to pay its just and
equitable share of the expenses for the construction, maintenance and
repair of such bridges. Except as otherwise provided by law, a city of
the third class shall be deemed a town for the purposes of this article.
Each of the counties of this state shall also be liable to pay for the
construction, care, maintenance, preservation and repair of public
bridges lawfully constructed over streams or other waters forming its
boundary line, not less than one-sixth part of the expense of
construction, care, maintenance, preservation and repair, and, except in
a county containing a portion of the Adirondack park, the whole of such
expenses of public bridges lawfully constructed or to be constructed
over streams, or waterways, intersecting county roads.