Section 142. Machinery, tools, equipment and implements

1. a. The town
  superintendent may, with  the  approval  of  the  town  board,  purchase
  equipment,   tools   and   other  implements  to  be  used  for  highway
  maintenance, construction  or  reconstruction,  snow  ploughs  or  other
  devices   for  the  removal  of  snow  from  the  highways  from  moneys
  appropriated for that purpose. However, the town board may authorize the
  town superintendent to purchase such  equipment,  tools  and  implements
  without prior approval in an amount or amounts to be fixed, from time to
  time, by the board.
    b.  The  approval  of  the  town  board shall not be necessary for the
  purchase by the town superintendent of highways equipment enumerated  in
  subdivision  one hereof, in towns of the first class in Erie county when
  such purchases are in amounts less than one  thousand  dollars,  nor  in
  towns  of  the  second  class  in Erie county when such purchases are in
  amounts less than five hundred dollars.
    2. All tools, implements and other highway equipment owned  either  by
  the  town  or  the  highway districts therein, shall be used by the town
  superintendent in such manner and in such places in  such  towns  as  he
  shall  deem  best. They shall be under the control of the superintendent
  and be cared for by him at the expense of the town.
    3. The town superintendent shall annually make a written inventory  of
  all  such  machinery,  tools,  implements and equipment, indicating each
  article and stating the value thereof, and the  estimated  cost  of  all
  necessary  repairs thereto, and deliver the same to the town board on or
  before September thirtieth in each year. He shall at the same time  file
  with  the  town  board his written recommendations as to what machinery,
  tools, implements and equipment should be purchased for the use  of  the
  town, and the probable cost thereof.
    4.  The town superintendent shall provide a suitable place for housing
  and storing machinery, tools, implements and equipment owned by the town
  and cause the same to be stored therein, when not in  use.  Pursuant  to
  the  provisions  of  article fourteen of the town law, the town board of
  any town may authorize the town superintendent to purchase  real  estate
  with  a  suitable  building  or  buildings  thereon, or to purchase real
  estate in the name of the town and erect  thereon  a  building  for  the
  purpose  of  housing  and  storing such machinery, tools, implements and
  equipment, or to erect a building for such purposes on real estate owned
  by the town. Capital improvements may be made to any building erected or
  purchased pursuant to this subdivision.
    4-a. Notwithstanding the provisions of article fourteen  of  the  town
  law  and of subdivision four of this section, the town board of any town
  in the county of Westchester which contains the whole or any part  of  a
  village  that  forms  a separate highway district may authorize the town
  superintendent, for the purpose of providing for the housing and storing
  of machinery, tools, implements and equipment  owned  by  the  town,  to
  purchase real estate in the name of the town with a suitable building or
  buildings  thereon,  or  to purchase real estate in the name of the town
  and erect thereon a building or buildings, or to  erect  a  building  or
  buildings  on  real  estate  owned  by  the  town,  or  to  make capital
  improvements to any building or buildings owned by  the  town,  provided
  that  the  cost  of any such object or purpose shall be assessed, levied
  and collected from the several lots and parcels  of  land  in  the  town
  outside  of  any such village in the same manner and at the same time as
  other town charges. The principal of and interest  on  any  indebtedness
  contracted  for any such object or purpose shall be assessed, levied and
  collected, in the first instance, in like manner, but if not  paid  from
  such  source,  all of the taxable real property within the town shall be
  subject to the levy of ad  valorem  taxes  to  pay  such  principal  and

  interest.  Except  where  an  expenditure  authorized  pursuant  to this
  subdivision is to be financed, in whole or  in  part,  pursuant  to  the
  local finance law, the authorization of any such expenditure by the town
  board  shall  be  subject  to  a  mandatory  referendum  in  the  manner
  prescribed in article six of the town law, provided that no person shall
  be entitled to vote upon the proposition for any such expenditure unless
  he or she is an elector and the owner of property in the town outside of
  any such village assessed upon the last preceding town assessment roll.
    5. The town superintendent may also, with the  approval  of  the  town
  board,  sell  any such machinery, tools, implements and equipment, which
  are no longer needed by the town, or which are worn out or obsolete,  or
  may  exchange the same or surrender it to the vendor as part payment for
  new machinery, tools, implements and equipment. If  sold,  the  proceeds
  shall,  under  the  direction  of  the  town board, be applicable to the
  purchase of the machinery, tools, implements and equipment mentioned  in
  subdivision  three  of  section two hundred seventy-one of this chapter.
  Where there is an incorporated  village  constituting  a  separate  road
  district,  wholly  or  partly  in  a town which has purchased machinery,
  tools or other highway or snow removal equipment the town board of  such
  town  may  permit the use thereof by such village upon such terms as may
  be agreed upon.