New York Highway Code § 186

Highway in two or more towns
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§ 186. Highway in two or more towns. When application is made to lay\nout, alter or discontinue a highway located in two or more towns, all\nnotices or proceedings required to be served upon the town\nsuperintendents shall be served upon the town superintendent of each\ntown; and the supreme court shall determine the amount of damages to be\npaid by each town.\n

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