§ 227. State aid to towns. 1. a. To aid the towns in the improvement,\nrepair or reconstruction of town highways pursuant to this article, the\nstate, within the amount appropriated therefor, shall pay a fractional\npart of the actual cost of each approved project. The numerator of such\nfraction shall be eighteen thousand dollars less the yield of a tax of\neighty mills on each dollar of actual valuation of taxable real property\noutside villages divided by the number of miles of existing town\nhighways outside villages, and the denominator shall be eighteen\nthousand dollars.\n b. The maximum amount to be paid by the state in relation to any\napproved project shall not exceed seventy-five per centum of an amount\nequal to eighteen thousand dollars multiplied by the number of miles of\nthe project, provided, however, that if the actual cost of the project\nis less than an amount equal to eighteen thousand dollars multiplied by\nthe number of miles of the project, then such maximum amount shall not\nexceed seventy-five per centum of such actual cost.\n c. The minimum amount to be paid by the state in relation to any\napproved project shall not be less than forty per centum of an amount\nequal to eighteen thousand dollars multiplied by the number of miles of\nthe project, provided, however, that if the actual cost of the project\nis less than an amount equal to eighteen thousand dollars multiplied by\nthe number of miles of the project, then such minimum amount shall not\nbe less than forty per centum of such actual cost.\n 2. a. To aid the towns in the surfacing of town highways pursuant to\nthis article, the state, within the amount appropriated therefor, shall\npay a fractional part of the actual cost of each approved project. The\nnumerator of such fraction shall be forty-five hundred dollars less the\nyield of a tax of twenty mills on each dollar of actual valuation of\ntaxable real property outside villages divided by the number of miles of\nexisting town highways outside villages, and the denominator shall be\nforty-five hundred dollars.\n b. The maximum amount to be paid by the state in relation to any\napproved project shall not exceed seventy-five per centum of an amount\nequal to forty-five hundred dollars multiplied by the number of miles of\nthe project, provided, however, that if the actual cost of the project\nis less than an amount equal to forty-five hundred dollars multiplied by\nthe number of miles of the project, then such maximum amount shall not\nexceed seventy-five per centum of such actual cost.\n c. The minimum amount to be paid by the state in relation to any\napproved project shall not be less than forty per centum of an amount\nequal to forty-five hundred dollars multiplied by the number of miles of\nthe project, provided, however, that if the actual cost of the project\nis less than an amount equal to forty-five hundred dollars multiplied by\nthe number of miles of the project, then such minimum amount shall not\nbe less than forty per centum of such actual cost. No town shall receive\nstate reimbursement more than once on account of any surfacing project\napproved pursuant to this article.\n 3. a. To aid the towns in the construction or reconstruction of\neligible bridge structures pursuant to this article, the state within\nthe amount appropriated therefor, shall pay not less than forty per\ncentum nor more than seventy-five per centum of the actual cost of each\napproved project. The percentage of such aid shall be not less than the\npercentages available in subdivisions one and two of this section.\n b. No town shall receive state aid more than once on account of any\nbridge project approved pursuant to this article.\n 4. In no event shall the state's share of all approved projects in any\ntown be less than forty per centum or fourteen thousand four hundred\ndollars, whichever is less, or be in excess of seventy-five per centum\nof thirty-six thousand dollars in any year.\n 5. The term
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