Section 223 - Surfacing of town highways1. Plans for surfacing town highways may be adopted and filed and otherwise follow the procedure provided in section two hundred twenty of this article for plans for the improvement, repair or reconstruction of town highways.2. The provisions of this section shall be applicable only to town highways improved, repaired or reconstructed pursuant to this article, or to article eight-A of this chapter in force and effect prior to the effective date of this article, or to chapter eight hundred twenty-four of the laws of nineteen hundred fifty.3. The surfacing of such town roads shall conform generally to the following minimum standards, (a) widening of roadbed to not less than eighteen feet; (b) widening shoulders to not less than five feet; (c) providing for the construction or reconstruction of necessary bridges, subject to the provisions of section two hundred twenty-four of this article; (d) minimum surfacing application shall consist of not less than two courses of crushed stone and bituminous material except in cases where any such road was previously surfaced prior to the effective date of this article, the commissioner shall specify minimum surfacing application. Expenses incurred in widening, grading and filling any such town highway shall be an allowable charge in conforming to the minimum standards prescribed by this subdivision. Within such general specifications, each such project shall be completed in accordance with a design and specification approved by the county superintendent and the commissioner; provided, however, the county superintendent and the commissioner may permit deviations below such minimum standards in planning or during the course of completion of the work if, in their opinion, the particular circumstances make such deviation advisable.