New York Highway Code § 270

Audit of damages without action
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§ 270. Audit of damages without action. The town board of any town may\naudit as a town charge, in the same manner as other town charges are\naudited, any one claim not exceeding five hundred dollars, for damages\nto person or property, heretofore or hereafter sustained by reason of\ndefective highways or bridges in the town, if in their judgment it be\nfor the interest of the town so to do; but no claim shall be so audited\nunless it shall have been presented to the supervisor and town clerk of\nthe town within ninety days after it accrued, nor if any action thereon\nshall be barred by the statute of limitations. The town board may also\naudit any unpaid judgment heretofore or hereafter recovered against a\ntown superintendent for any such damages, if such town board shall be\nsatisfied that he acted in good faith, and the defect causing such\ndamage did not exist because of the negligence or misconduct of the\nsuperintendent against whom such judgment shall have been recovered.\n

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