Section 315. Credit on private road

Any person living upon a private road
  may be credited on account of his highway taxes in any  year  an  amount
  equal  to  the  value of the work which the town superintendent may deem
  necessary  to  be  done  in  such  year  upon  such   road.   The   town
  superintendent shall issue to him a statement containing the name of the
  person, the location of the road, the amount of work so deemed necessary
  to be done, and the value thereof.  Such statement shall be presented to
  the town board at its annual meeting for the audit of town accounts, and
  if  approved by such board, and such work shall have been done, an order
  shall be issued directing the supervisor to pay  the  sum  specified  in
  such  statement  to  the  person  therein named, or his assignee, out of
  moneys in the hands of the supervisor available  for  highway  purposes.
  The  amount  so  paid in any year shall not exceed the amount payable by
  the person named in such statement on account of moneys levied  in  such
  town  for  the  repair  and  improvement of highways as provided in this
  chapter. This section shall not apply to private roads or rights of  way
  over lands of the owner thereof used by him for his own convenience.