§ 29. Local financial provisions. 1. All civil defense expenditures of\na city, including but not limited to the cost of maintenance and\noperation of its city office, if any, shall be a city charge. All civil\ndefense expenditures of a county, including but not limited to the cost\nof maintenance and operation of a county office, shall be a general\ncounty charge, provided however that where a city, town or village has\nprovided facilities pursuant to section twenty-three-a of this act, the\ncharge for the expenditures thereafter made by such county for providing\nfacilities pursuant to section twenty-three-a of this act shall be\nequitably allocated by the legislative body of the county as defined in\nsubdivision seven of section two of the municipal home rule law. All\ncivil defense expenditures of a town shall be a general town charge,\nprovided however that where a deputy director for a village not wholly\nwithin one town is appointed pursuant to subdivision two of section\ntwenty-two of this act, the expenditures made by such town pursuant to\nsuch subdivision shall be a charge against the area of the town\nexclusive of such village. Where a village has provided facilities\npursuant to section twenty-three-a of this act, the charge for the\nexpenditures thereafter made by such town for providing facilities\npursuant to section twenty-three-a of this act shall be equitably\nallocated by the town board. All civil defense expenditures of a village\nshall be a village charge.\n 2. Each political subdivision of the state shall have the power:\n (a) To appropriate and spend money in the manner provided by law for\nthe acquisition, construction and installation of shelters, fallout\nshelters and other civil defense facilities and the acquisition of\nmaterials pursuant to section twenty-three-a of this act. Any\nexpenditure by a political subdivision having power to contract\nindebtedness pursuant to the local finance law for such shelters,\nfallout shelters, civil defense facilities and materials may be financed\nby the issuance of obligations pursuant to such law, from the proceeds\nof taxes raised for such purpose or from any available funds of the\npolitical subdivision. The period of probable usefulness of any such\nshelter or fallout shelter is determined to be twenty years unless a\nlonger period is prescribed by the local finance law and the period of\nprobable usefulness of any other civil defense facilities and materials\nis determined to be ten years unless a longer period is prescribed by\nthe local finance law. The provisions of section 107.00 of the local\nfinance law shall not apply to the financing of any such object or\npurpose.\n (b) To appropriate and spend money in the manner provided by law for\nother civil defense measures contemplated by this article or by section\nthirty-four of this act, provided such expenditures are not inconsistent\nwith the plan, regulations or orders of the commission or with the\napplicable local plan promulgated under this act. The limitations of\nsection 29.00 of the local finance law, with respect to the amount of\nbudget notes which may be issued in any fiscal year, shall not apply to\nbudget notes issued to finance such measures and, notwithstanding any\nprovision of the local finance law, budget notes for such measures may\nbe authorized by at least a majority vote of the voting strength of the\nfinance board. In addition to the issuance of budget notes for such\nmeasures, a political subdivision having the power to contract\nindebtedness pursuant to the local finance law, with the approval of the\ncommission, shall have power to issue serial bonds or capital notes\npursuant to such law in an amount not to exceed one hundred thousand\ndollars in any fiscal year. The commission shall not give any approval\npursuant to this paragraph until after it shall have obtained the advice\nof the state comptroller with respect to the financial condition of the\npolitical subdivision.
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