Section 141. Harbors of refuge

(a)  The  commissioner,  on behalf of the
  state, is hereby authorized to enter into agreements  with  the  federal
  government  and  with  municipalities,  and  municipalities  are  hereby
  authorized to enter into agreements with  the  commissioner,  concerning
  the construction, operation and maintenance of harbors of refuge.
    (b)  In  any  such agreement with the federal government the state may
  agree to pay, within amounts appropriated therefor as allocated  by  the
  director  of  the  budget,  a  portion  of the cost of construction of a
  harbor of refuge, except (1) that no moneys shall be  expended  for  the
  project  unless  the  federal  government has similarly appropriated and
  made available funds for the project, and  (2)  no  agreement  shall  be
  entered into hereunder with the federal government unless a municipality
  has  agreed  to  reimburse the state in an amount determined pursuant to
  subdivision (c) of this section, or  unless  the  harbor  of  refuge  is
  constructed or improved in conjunction with a state park or state marine
  facility.
    (c)  (i)  Any  agreement  with a municipality pursuant to this section
  shall include a provision requiring operation  and  maintenance  of  the
  project  by  the  municipality, except when the federal government shall
  determine to operate and maintain the project.
    (ii) In any such agreement with a municipality, the municipality shall
  agree to reimburse the state, upon completion  of  the  project,  in  an
  amount  equal  to fifty per cent of the non-federal share of the cost of
  the project; provided, however, subject to the prior  authorization  and
  approval  of  the  governor,  the  commissioner  may,  where  there is a
  demonstrated financial hardship on the  municipality  and  certified  as
  such by the governing body of such municipality, enter into an agreement
  with  the  municipality  providing  for reimbursement of the state in an
  amount less than fifty per cent of the non-federal share of the cost  of
  the project.
    (iii)  Whenever  two  or more municipalities agree to participate in a
  project, such municipalities, by agreement  with  the  commissioner  and
  each  other, shall agree to an equitable share of the local share of the
  non-federal share of the cost of the project which each shall pay to the
  state upon completion of the project.
    (iv) For the purpose of reimbursing the state for the local  share  of
  the  non-federal  share  of  the  cost  of  a project each participating
  municipality is hereby authorized to determine that its share shall be a
  general charge against all taxable real  property  located  therein,  or
  shall  be borne as a special assessment upon the real property benefited
  thereby, or partly as a general charge and  partly  as  such  a  special
  assessment, and each such participating municipality shall have power to
  finance  its  share by the issuance of obligations pursuant to the local
  finance law. In the event a municipality shall fail to pay to the  state
  the  municipality's  share of the cost of a project within six months of
  the certification to the municipality by the state  comptroller  of  the
  amount  of  such share, the state comptroller shall cause to be withheld
  from state assistance to  which  the  municipality  would  otherwise  be
  entitled,  a  sum  sufficient  to  reimburse  the  state  for any amount
  remaining unpaid, together with interest on any such  unpaid  amount  at
  the   rate   of  three  per  cent  per  annum  from  the  date  of  such
  certification. Such moneys so withheld shall  be  credited  against  the
  amount  payable  to  the  state  by such municipality on account of such
  project.
    (d) This section shall not apply to facilities incidental to a project
  which are not constructed by the federal government, whether or not such
  facilities may be required by the federal government as  a  prerequisite
  for  federal participation; such facilities shall be governed by section

  one hundred forty-two or section one hundred forty-three of this article
  as the case may be.