N.Y. Highway Law 280 – Additional amount of state aid
§ 280. Additional amount of state aid. (a) In any year for which any town has failed to raise any tax for the repair and improvement of highways outside of cities and villages and by reason of such failure is not entitled to any amount of state aid in such year as provided in section two hundred seventy-nine of this chapter, an election may be made by such town at any time prior to July first of such year to provide an amount which, if it had been raised by tax at the time and as provided in section two hundred seventy-nine of this chapter, would have entitled the town to state aid under such section.
(b) In any year for which any town has failed to raise a tax for the repair and improvement of highways outside of cities and villages sufficient to obtain the maximum amount of state aid in such year as provided in subdivision one or subdivision two of section two hundred seventy-nine of this chapter, an election may be made by such town at any time prior to July first, of such year to provide an amount which, if it had been raised by tax at the time and as provided in section two hundred seventy-nine of this chapter, would have entitled the town to the maximum amount of state aid provided in either subdivision one or subdivision two of such section.
(c) Any such amount as a town may elect to provide under paragraphs (a) or (b) of this section may be made available from surplus town moneys not otherwise committed or appropriated, or from unexpended balances of appropriations made for the support of the government of the town, or from both of such sources, or by the issuance of budget notes pursuant to the provisions of the local finance law. Any such budget notes must be issued prior to July first, of such year. In the next estimate required pursuant to subdivision one of section one hundred forty-one of this chapter there shall be included an amount, in addition to the amount which would otherwise be required under such subdivision, sufficient to reimburse the town for any moneys made available as aforesaid from surplus funds or unexpended balances, or both, or for the payment of the principal of and interest on any such budget notes, and a tax shall be assessed, levied and collected to raise such amount upon the same property as other amounts are required to be assessed, levied and collected for the purpose of raising moneys required to be raised for the purposes of subdivision one of section one hundred forty-one of this chapter. Additional amounts so raised by any town shall not be included as any part of the basis of apportionment of state aid in the following year pursuant to section two hundred seventy-nine of this chapter.
(d) When any town has provided an amount authorized by this section, the supervisor of such town shall certify to the state comptroller (1) the subdivision of said section two hundred seventy-nine under which the town elects to receive state aid, (2) the actual amount of taxes, if any, raised for the repair and improvement of highways outside of cities and villages for such year, (3) the rate of such tax, if any, and (4) the amount of additional moneys provided pursuant to this section in order to qualify for state aid as in this section provided.
(e) In each year there shall be paid by the state to such towns the sums which would have been payable if the amounts herein authorized to be made available had in fact been raised by taxes levied for such year. Such moneys shall be paid from funds appropriated by the state for the purposes of section two hundred seventy-nine of this chapter and shall be distributed in the same manner as provided in such section.