Section 261. Grant of power; appropriations for certain expenses incurred under this article

For the purpose of  promoting  the  health,  safety,
  morals,  or  the  general  welfare  of  the community, the town board is
  hereby empowered by local law or ordinance to regulate and restrict  the
  height,  number  of  stories and size of buildings and other structures,
  the percentage of lot that may be occupied, the size of  yards,  courts,
  and  other  open spaces, the density of population, and the location and
  use of buildings, structures and land for trade, industry, residence  or
  other purposes; provided that such regulations shall apply to and affect
  only  such  part  of a town as is outside the limits of any incorporated
  village or  city;  provided  further,  that  all  charges  and  expenses
  incurred  under  this  article for zoning and planning shall be a charge
  upon the taxable property of that  part  of  the  town  outside  of  any
  incorporated  village  or  city. The town board is hereby authorized and
  empowered to make such appropriation as it may see fit for such  charges
  and  expenses,  provided  however,  that such appropriation shall be the
  estimated charges  and  expenses  less  fees,  if  any,  collected,  and
  provided,  that the amount so appropriated shall be assessed, levied and
  collected from the property outside of any incorporated village or city.
  Such regulations may provide that a board of appeals may  determine  and
  vary their application in harmony with their general purpose and intent,
  and in accordance with general or specific rules therein contained.