Section 48. State highways of additional width and increased cost at expense of town

Whenever the department of transportation shall have determined  upon  the  construction  or  improvement  of  a state highway or section
  thereof and it is desired by any town in which such proposed highway  is
  situated  to  construct  or  improve the same at a greater width or in a
  manner involving greater cost, or both, than that provided in the  plans
  and  specifications as prepared by the department of transportation, the
  town board may petition the department of transportation for an estimate
  of the additional cost of constructing or improving the same to a  width
  or  in  a  manner,  or both, as desired by such board. The department of
  transportation shall as soon as practicable make  an  estimate  of  such
  additional  cost  and  transmit the same to the town board, and the town
  board  may  thereupon  by  resolution   petition   the   department   of
  transportation  to  provide  the width and type of construction desired.
  The additional expense caused by the increased width or  different  type
  of  construction,  or  both,  shall  be  borne  wholly  by the town. The
  department of transportation shall, in its discretion, upon  receipt  of
  such resolution, if filed prior to the advertisement for bids, or during
  the   course  of  construction,  provide  for  the  width  and  type  of
  construction described in such resolution. Whenever  the  department  of
  transportation   shall  have  approved  such  a  resolution  the  plans,
  specifications and estimate of cost  shall  be  submitted  to  the  town
  board,  who,  if  it  approve such plans, specifications and estimate of
  cost shall, by resolution, duly adopted by a vote of a majority  of  all
  the  members  of  such board, appropriate the funds necessary to provide
  for the portion of the cost of construction to be  borne  by  the  town.
  Such  funds  shall,  prior to the award of the contract, be deposited by
  the town with the state comptroller, subject to the draft or requisition
  of the department  of  transportation,  and  a  certified  copy  of  the
  resolution  shall  be  filed with the department of transportation. Upon
  the completion of the highway within a town where a portion of the  cost
  is  borne by the town the department of transportation shall transmit to
  the town board a statement showing the actual  cost  of  the  additional
  width  or  changed  construction  including  a  proportionate charge for
  engineering and shall notify the town clerk that it will accept the work
  within twenty days from the  date  of  such  notice  unless  protest  in
  writing  against  the  acceptance  shall be filed by such clerk with the
  department of transportation. In case a protest is filed the  department
  of  transportation  shall  hear  the  same  and  if  it is sustained the
  department of transportation shall delay the acceptance of  the  highway
  or  section  thereof until the same be properly completed. If no protest
  is filed the highway or section thereof shall at the expiration  of  the
  said  twenty  days be deemed finally completed and accepted on behalf of
  the town and the state and shall thereafter be maintained in the  manner
  provided in this chapter for maintenance and repair of state highways.