Section 238. Construction or improvement of bridge by county and town or towns

The board  of  supervisors  of  a  county  may  provide  for  the  construction or improvement of a bridge in one or more towns of a county
  and  at the joint expense of the county and town or towns as provided in
  this  section.  The  board  may  by   resolution   direct   the   county
  superintendent  to  examine  such  bridge and report thereon, and if the
  board considers such  bridge  to  be  of  sufficient  importance  to  be
  constructed  or improved as provided herein, it shall direct such county
  superintendent  to  prepare  or  cause  to  be  prepared  maps,   plans,
  specifications  and  estimate  thereon,  and  such county superintendent
  shall, subject to the direction and control of the board of supervisors,
  have the same powers and duties in respect to such bridge as  are  given
  to  him  in  section  one  hundred  and  two  of  this chapter. Upon the
  completion of such maps, plans, specifications and estimate, they are to
  be submitted to the board of supervisors for approval,  and  such  board
  shall  thereupon  adopt  a  resolution providing for the construction or
  improvement  of  such  bridge  in  accordance  with  such  plans,  maps,
  specifications  and  estimate,  or  in accordance with such maps, plans,
  specifications and estimate as may be  approved  by  it.  The  board  of
  supervisors  shall  direct  the  county  superintendent  of  highways to
  construct such bridge or may award  contract  for  the  construction  or
  improvement of such bridge and the provisions of section thirty-eight of
  this  chapter  shall  apply  so  far as may be to such contracts and the
  award, execution and fulfillment thereof. The board of supervisors shall
  determine  the  apportionment  of  the  cost  of  the  construction   or
  improvement  of such bridge to be borne by the county and the portion to
  be borne by the town or towns in which such bridge is located, or by the
  town or towns in  which  such  bridge  is  not  located  but  which  are
  particularly  benefited  thereby.   The amount to be borne by the county
  shall be levied and collected as a  county  charge  and  paid  into  the
  county  treasury.  The  amount to be borne by a town shall be levied and
  collected as a town charge, and when collected shall be  paid  into  the
  county treasury. If such bridge shall be located in a different position
  from an existing bridge, the board of supervisors shall acquire land for
  the requisite construction, and such board may also acquire land for the
  purpose  of  obtaining gravel, stone or other material when required for
  the construction or improvement of such bridge, together with a right of
  way to the bed, pit or quarry, or other place where such  gravel,  stone
  or  other  material  may  be  located; and the provisions of section one
  hundred eighteen shall apply to the acquisition of such land as  far  as
  may  be,  except  that the cost of such land and the expense incident to
  acquiring  the  same  shall  be  deemed  a  part  of  the  cost  of  the
  construction and improvement of such bridge under the provisions of this
  section.  The  portion of the cost of the construction or improvement to
  be borne respectively by the  county  or  such  town  or  towns  may  be
  financed,  in  whole  or in part, pursuant to the local finance law. The
  construction or improvement authorized by such resolution shall be  done
  under  the  supervision  and  direction  of  the  county superintendent.
  Payments therefor shall  be  made  from  time  to  time  by  the  county
  treasurer  upon the certificate of the county superintendent indorsed by
  the chairman of the board of supervisors.   Such bridge  when  completed
  and  accepted  by  the board of supervisors shall be thereafter repaired
  and maintained at the sole expense of the town or towns in which  it  is
  located  unless  the board of supervisors shall apportion a share of the
  expense of the repair and maintenance thereof upon the county,  or  upon
  the  town  or  towns  particularly  benefited.    The provisions of this
  section shall also apply to the construction of a new bridge  on  a  new
  town highway.