Section 227. State aid to towns

1. a. To aid the towns in the improvement,
  repair or reconstruction of town highways pursuant to this article,  the
  state,  within  the amount appropriated therefor, shall pay a fractional
  part of the actual cost of each approved project. The numerator of  such
  fraction  shall  be eighteen thousand dollars less the yield of a tax of
  eighty mills on each dollar of actual valuation of taxable real property
  outside villages divided  by  the  number  of  miles  of  existing  town
  highways  outside  villages,  and  the  denominator  shall  be  eighteen
  thousand dollars.
    b. The maximum amount to be paid by  the  state  in  relation  to  any
  approved  project  shall not exceed seventy-five per centum of an amount
  equal to eighteen thousand dollars multiplied by the number of miles  of
  the  project,  provided, however, that if the actual cost of the project
  is less than an amount equal to eighteen thousand dollars multiplied  by
  the  number  of miles of the project, then such maximum amount shall not
  exceed seventy-five per centum of such actual cost.
    c. The minimum amount to be paid by  the  state  in  relation  to  any
  approved  project  shall  not be less than forty per centum of an amount
  equal to eighteen thousand dollars multiplied by the number of miles  of
  the  project,  provided, however, that if the actual cost of the project
  is less than an amount equal to eighteen thousand dollars multiplied  by
  the  number  of miles of the project, then such minimum amount shall not
  be less than forty per centum of such actual cost.
    2. a. To aid the towns in the surfacing of town highways  pursuant  to
  this  article, the state, within the amount appropriated therefor, shall
  pay a fractional part of the actual cost of each approved project.   The
  numerator  of such fraction shall be forty-five hundred dollars less the
  yield of a tax of twenty mills on each dollar  of  actual  valuation  of
  taxable real property outside villages divided by the number of miles of
  existing  town  highways  outside villages, and the denominator shall be
  forty-five hundred dollars.
    b. The maximum amount to be paid by  the  state  in  relation  to  any
  approved  project  shall not exceed seventy-five per centum of an amount
  equal to forty-five hundred dollars multiplied by the number of miles of
  the project, provided, however, that if the actual cost of  the  project
  is less than an amount equal to forty-five hundred dollars multiplied by
  the  number  of miles of the project, then such maximum amount shall not
  exceed seventy-five per centum of such actual cost.
    c. The minimum amount to be paid by  the  state  in  relation  to  any
  approved  project  shall  not be less than forty per centum of an amount
  equal to forty-five hundred dollars multiplied by the number of miles of
  the project, provided, however, that if the actual cost of  the  project
  is less than an amount equal to forty-five hundred dollars multiplied by
  the  number  of miles of the project, then such minimum amount shall not
  be less than forty per centum of such actual cost. No town shall receive
  state reimbursement more than once on account of any  surfacing  project
  approved pursuant to this article.
    3.  a.  To  aid  the  towns  in  the construction or reconstruction of
  eligible bridge structures pursuant to this article,  the  state  within
  the  amount  appropriated  therefor,  shall  pay not less than forty per
  centum nor more than seventy-five per centum of the actual cost of  each
  approved project.  The percentage of such aid shall be not less than the
  percentages available in subdivisions one and two of this section.
    b.  No  town  shall receive state aid more than once on account of any
  bridge project approved pursuant to this article.
    4. In no event shall the state's share of all approved projects in any
  town be less than forty per centum or  fourteen  thousand  four  hundred

  dollars,  whichever  is less, or be in excess of seventy-five per centum
  of thirty-six thousand dollars in any year.
    5.  The  term  "actual  valuation," as used in this section, means the
  valuation which is derived by applying to  the  assessed  valuations  of
  taxable  real  property in the town outside of villages, as shown on the
  assessment roll of the town as completed,  verified  and  filed  in  the
  second  calendar year preceding that for which the project was approved,
  the equalization rate determined by the state  board  of  real  property
  services  for  such roll. The "number of miles of existing town highways
  outside  villages"  shall  be  the  mileage  as   reported   under   the
  requirements of section ten of this chapter.
    6.  In  computing the actual cost of a project the reasonable value of
  material and supplies furnished by  the  town  shall  be  charged  as  a
  project  cost.  In the case of such material and supplies, the unit cost
  shall be approved by the county superintendent and the commissioner  and
  the moneys received therefor shall be credited to the general fund.
    7.  Such  actual  cost  shall  not  include  (a)  the  compensation or
  expenses, or  any part thereof, paid by the town to any town officer  or
  his deputy, (b) the cost of the preparation of plans and specifications,
  and (c) the cost of land or rights in land.