Such roads and highways, when completed and accepted by the board of supervisors shall be thereafter repaired and maintained by the towns wherein such highways are located in the same manner as all other town highways; except there shall be raised annually by the county and by the town a tax of not less than one hundred dollars per mile for each mile of highways improved in a town under the provisions of this section. The amount thereof to be borne by the county or by the town or towns shall be apportioned by the board of supervisors. The part, if any, to be borne by a town or towns, as shown by such apportionment, shall be a charge against the town or towns and the residue shall be a county charge. The amount to be borne by the county shall be provided for by a tax to be levied upon the taxable property of the county and collected in the same manner as for other county charges and shall be paid into the county treasury. The amount thereof to be borne by the town shall, by resolution of the town board, be paid from any funds in such town that may be legally used for highway purposes. The resolution providing for such apportionment shall also indicate the amount which shall be paid to each such town, and a certified copy thereof shall be filed with the county treasurer. On receipt of such money the supervisor shall credit the amount to the town highway fund. The board of supervisors may determine that such highways be thereafter repaired and maintained under the supervision and direction of the county superintendent of highways and thereafter the amount, if any, to be borne by the town shall be paid by the town into the county treasury and the whole of such money including the share of the county and of the town, if any, shall be paid out by the county treasurer for the repair and maintenance of such highways on orders signed by the county superintendent of highways, and countersigned by the chairman of the board of supervisors.
N.Y. High. Law § 195