§ 306. Local boards of health; expenses; payment. 1. All expenses
incurred by any local board of health in the performance of the duties
imposed upon it or its members by law shall be a charge upon the
municipality, and shall be audited, levied, collected and paid in the
same manner as the other charges of, or upon, the municipality are
audited, levied, collected and paid.

2. The taxable property of any incorporated village shall not be
subject to taxation for maintaining any town board of health, or for any
expenditure authorized by the town board, but the costs and expenditures
of the town board shall be assessed and collected exclusively on the
taxable property of the town situate outside of any such village, unless
otherwise provided by law.