Section 187. Laying out, dividing and maintaining highway upon town line, or wholly in one town but adjacent to another town

An application to lay  out a highway upon the line between two or more towns, or wholly in  one
  town   but  adjacent  to  another  town,  shall  be  made  to  the  town
  superintendents of each town, who shall act together in the matter; and,
  upon laying out any such highway, the expense of  opening,  working  and
  keeping  the  same  in  repair shall be borne equally by such towns. The
  town superintendents shall cause a map and survey of the highway  to  be
  recorded  in  the  office  of  the  town clerk in each of the respective
  towns. If such highway be upon a line between one or more  towns  and  a
  city or incorporated village, or wholly in one town, village or city but
  adjacent  to  another town, village or city, such application shall also
  be made to the officers of such city or village having the powers of the
  town  superintendents  and  such  officers  may  agree  with  the   town
  superintendents  of  such towns as to division of such expense. Whenever
  such officers shall disagree, the question shall  be  submitted  to  the
  county  superintendent  or  superintendents  representing  the county or
  counties in which such highway is located and their  decision  shall  be
  final  when  approved by the department of transportation.  All highways
  heretofore laid out upon the line between any two  towns  or  between  a
  town  and  a  city  or  an  incorporated village, or wholly in one town,
  village or city but adjacent to another town, village or city, shall  be
  divided  and  allotted or redivided and reallotted, recorded and kept in
  repair in the manner above directed; and all bridges upon such  highways
  shall  be  built  and  maintained  jointly  by  the towns whether wholly
  located within one of them or otherwise. Such highway or  part  of  such
  highway   may   be   improved   by  paving,  repaving,  macadamizing  or
  remacadamizing upon agreement between the town board of such towns,  the
  village  trustees  of  such  village,  or the common council, council or
  other governing body of such city, and the cost of such  improvement  be
  paid  by  each city, town or village involved, in the proportion recited
  in such agreement. The officers  of  such  city,  town  or  village  may
  proceed with the ordering, construction and pavement of such improvement
  in  the  manner  prescribed  by  law  where a highway is situated wholly
  within such city, town or village except as  is  otherwise  provided  in
  this section. Where action by the officers of such city, town or village
  is required by law to be upon a petition of the owners of lands lying in
  and  along  the  highway  to  be  so  improved,  such  petition  will be
  sufficient if made only by the specified number of such land  owners  in
  and  along  the  side  of the highway within such city, town or village,
  without requiring the signatures of the owners of the land in and  along
  the  side  of  such highway not within such city, town or village. Plans
  and specifications  for  such  improvement  shall  be  approved  by  the
  officers of each such city, town or village involved and may provide for
  the maintenance of such improvement for a period not exceeding ten years
  after  its  completion.  The  contract  for  the  construction  of  such
  improvement will be let subject to the approval of the officers of  each
  such  city,  town  or village to the lowest responsible bidder upon bids
  received after notice of advertisement as may be required by law in  one
  or  the other of such city, town or village, and bids may be received by
  the officer and at the place in one of such cities,  towns  or  villages
  agreed upon by the officers of each such city, town or village involved.
  The construction of such improvement may be under the supervision of the
  officers  of  each  of  such  cities,  towns  or  villages, or under the
  supervision of such person or officer as  may  be  agreed  upon  by  the
  officers  of  such  city,  town  or  village.  Where  the  cost  of such
  improvement is required to be met by local  assessment  upon  the  lands
  benefited,  each  such  city, town or village shall cause the portion of

  the cost of such improvement to be borne by  each  such  city,  town  or
  village, to be levied and assessed upon the lands within such city, town
  or  village  along the highway or part of the highway so improved in the
  same  manner  and  with  the  like  effect as is required by law for the
  assessment of the cost in part or whole of similar improvements  upon  a
  highway  wholly  within such city, town or village. After the completion
  of any such improvement such improvement shall be maintained equally  by
  the  city,  town or village in which or along which such highway is laid
  out in the manner provided by the agreement referred to in this  section
  to  be  entered into between the officers of such city, town or village.
  Each such city, town or village may construct and maintain,  or  provide
  for  the  construction  and  maintenance,  in such highway of sidewalks,
  sewers, water lines, gas lines and other public  service  facilities  to
  accommodate  the lands adjacent to such highway and situated within such
  city, town or village in the manner provided for  the  construction  and
  maintenance  of  sidewalks,  sewers,  water  lines,  gas lines and other
  public service facilities within a highway wholly within such city, town
  or village.
    Where such highway is partly within a city,  and  where  it  has  been
  designated  by law as a state highway, the state, through the department
  having supervision over state highways, may enter into an agreement with
  such city allotting to the city the part of such highway  to  be  paved,
  macadamized,  or  otherwise  improved  by the city, and the part of such
  highway to be paved, macadamized or otherwise improved by the state,  in
  which  case the city will improve the part of the highway so allotted to
  it in the manner in which it improves a highway  situate  wholly  within
  the  city,  and  the  state  will  improve  the  portion of such highway
  allotted to it as a part of the state highway. Where the  cost  of  such
  improvement  is  required by law within said city to be defrayed in part
  or in whole by local assessment, all of the lands within said city along
  the lines of the highway so divided, and extending one hundred  feet  at
  right   angles  therefrom,  will  be  deemed  to  be  benefited  by  the
  construction of such improvement by such city and will be subject to  be
  assessed to defray the expense thereof the same as if such lands abutted
  upon  the  part  of the highway so improved by such city. Where any such
  highway is partly within a city, and is on the  county  road  system  of
  town  highways  proposed to be constructed pursuant to the provisions of
  article six of this chapter, the board of  supervisors  of  the  county,
  with  the approval of the commissioner of transportation, may enter into
  an agreement with such city allotting to  the  city  the  part  of  such
  highway to be paved, macadamized, or otherwise improved by the city, and
  allotting  to  the  county  the  part of such highway to be constructed,
  paved, macadamized, or otherwise improved by the county pursuant to such
  article, in which case the part allotted to the city shall  be  improved
  and  maintained  by the city in the same manner in which it improves and
  maintains a street situate wholly within the city, and the county  shall
  improve  and  maintain  the  portion of such highway allotted to it as a
  part of the county road system of the county. The county  superintendent
  of  highways  of the county, upon the execution of such agreement, shall
  prepare a map showing the part of such highway within the city and  town
  allotted  to  the  county  as a part of the county road system. This map
  must be approved by the board of supervisors of the county  and  by  the
  commissioner  of transportation before it becomes effective, and when so
  approved  shall  be  filed  in  the  office   of   the   department   of
  transportation,  county  clerk and county superintendent.  When the cost
  of such improvement within the city is required by law to be defrayed in
  part or in whole by local assessment, all of the lands within such  city
  along the line of the highway so divided, and extending one hundred feet

  at  right  angles  therefrom,  will  be  deemed  to  be benefited by the
  construction of such improvement by the city and will be subject  to  be
  assessed  to  defray  the expense thereof within the city the same as if
  such lands abutted upon the part of the highway so improved by the city.