Section 93. Provisions for financing home relief

1.  Definitions.  When
  used in this section:
    (a)  Home relief means home relief as defined in section  one  hundred
  fifty-seven  and  also  includes  all  administrative  expenses  of home
  relief.
    (b)  Local share of home relief means the total cost or estimated cost
  of home relief after deducting the amount or  the  estimated  amount  of
  state  aid  received  or to be received therefor under the then existing
  law and rules.
    (d)  City means any city responsible for the  administration  of  home
  relief.
    2.    Estimates and appropriations.   Each county, city and town shall
  make an annual estimate and appropriation of the total  amount  required
  for  the  fiscal  year  for home relief in accordance with this article.
  Such estimates shall show not only the total amount so required, but the
  estimated state aid to be received, and the  estimated  local  share  of
  home relief.
    3.    Additional  appropriations  to supply deficiencies in the annual
  appropriations.    Should  the  sum  or  the  aggregate  of   the   sums
  appropriated  or  amounts available and authorized to be expended in any
  county, city or town be less than the amount required in  any  year  for
  home  relief, supplemental appropriations may be made from time to time,
  and in that case not less than the same percentage of the local share of
  home relief included in such supplemental appropriations may  be  raised
  by  taxes  levied  for the next fiscal year as would have been raised by
  taxes for  the  current  fiscal  year  if  the  amount  of  supplemental
  appropriation  had  been  contained  in the annual appropriation for the
  current fiscal year.
    6.  County taxes.  County taxes for the  payment  of  obligations  and
  interest  thereon,  issued  for  home  relief shall be a charge upon the
  entire county but shall be levied in the first instance against all  the
  taxable  property  in  the  territory in which the county public welfare
  district is responsible for the administration of such home relief.
    8.  Notwithstanding any inconsistent provision of this section,  until
  the  commencement  of  the  fiscal year in any county, city or town next
  following December first, nineteen hundred forty-six, the local share of
  the cost of home relief in any year, in lieu of being raised by tax, may
  be paid from any other funds available,  provided,  however,  no  monies
  shall be borrowed to pay the cost of home relief.