Section 77-D. Traveling expenses for applicants for public employment

The
  governing board of each county, city, town,  village,  school  district,
  fire district or other district corporation may, by local law, ordinance
  or  resolution, authorize the payment of the actual and necessary travel
  expenses, including meals and lodging, of an applicant for any office or
  position in the service of such  county,  city,  town,  village,  school
  district,  fire district or district corporation.  Such payment shall be
  deemed a purpose of the county, city, town,  village,  school  district,
  fire  district,  or  other  district  corporation  and shall be a charge
  against the taxable  property  within  each  such  county,  city,  town,
  village,   school  district,  fire  district  or  district  corporation.
  However, in the event taxes are levied upon taxable property of an  area
  of   less  than  an  entire  city,  county,  town  or  village  for  the
  compensation or salary of such office or position, the expense  incurred
  under  this  section  shall  be  a charge against such area and shall be
  levied and collected from the taxable property thereof.