Section 49. Improvement of state highways at expense of county or at the joint expense of such county and any city, village or town

The board of  supervisors of any county may request of the department an  estimate  of
  the  additional  cost  of  improving  a state highway to a width or in a
  manner, or both, as desired by such board. The department shall as  soon
  as practicable make an estimate of such additional cost and transmit the
  same  to  the  board  of  supervisors,  and the board of supervisors may
  thereupon by resolution petition the commissioner of  transportation  to
  provide the width and type of improvement desired. The expense caused by
  the  increased width or the type of improvement, or both, shall be borne
  wholly by the county, or, in the discretion of the board of  supervisors
  of  any  county,  and  with  the consent of the appropriate board of any
  city, village or town in which the road is located, the expenses may  be
  apportioned   between   such  county  and  such  other  municipality  or
  municipalities, in such proportion as may be agreed to.  Whenever  plans
  and specifications have been approved providing for such increased width
  or  such  type  of improvement, or both, an estimate of the cost of such
  increased width or type of improvement, or both, shall be  submitted  to
  the   board   of   supervisors,   which,   if  it  approve  such  plans,
  specifications and estimate of cost, shall, by resolution, duly  adopted
  by a vote of a majority of all of the members of such board, appropriate
  the  funds  necessary  to provide therefor; and such funds shall be made
  available for the commissioner of transportation in the manner  provided
  in this article.