§ 285-a. Transfers between highway fund accounts. (1) Notwithstanding\nany other provisions of law and except as limited by this section, the\ntown board of any town may, by resolution, authorize the transfer of\nmoneys between any of the funds or accounts authorized by section one\nhundred forty-one of this chapter.\n (2) In the case of any town which contains within its boundaries\nterritory which forms all or part of one or more villages, the town\nboard shall not authorize the transfer of moneys from any of the funds\nor accounts authorized by section one hundred forty-one of this chapter\nto any other fund or account authorized by such section unless the fund\nor account from which and to which such moneys are proposed to be\ntransferred are comprised of moneys which, if raised by taxes, would be\nraised by taxes levied on property in the identical areas of the town.\n
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