Section 115-A. Abandonment of unused portions of town highways on county road system

Whenever a county road or part thereof constructed as  part  of  the  county  road  system deviates from the line of an existing town
  highway, or from the line of a former town highway within the limits  of
  an  incorporated village, as shown on the map of the county road system,
  the  board  of  supervisors  by  resolution  duly   adopted   upon   the
  recommendation of the county superintendent of highways, and pursuant to
  a written agreement with the town board or village board of trustees, or
  in  the  event  such an agreement cannot be reached with the approval of
  the commissioner of transportation, may  abandon  to  the  town  or  the
  incorporated  village  as  the  case may be for future maintenance, that
  part of the town highway or former town highway within the limits of  an
  incorporated  village not improved and modify the map of the county road
  system accordingly. The portion of  any  town  highway  or  former  town
  highway  within  the limits of an incorporated village excluded from the
  county road system shall be maintained by the town or village  in  which
  it is located.