§ 361-a. Expenses of boards of elections outside New York City;
apportionment of. The board of elections in each county, outside of the
city of New York, on or before the fifteenth day of December and not
earlier than the first day of October, in each year, shall certify to
the clerk of the legislative body of the county, the total amount of the
expenses of such board of elections, including salaries for the
preceding year, and, if the legislative body of any county shall so
direct, shall certify to such clerk the portions of such expenses which
under provisions of law are to be borne by any city or cities in said
county and the portion thereof which is to be borne by the rest of such
county and such clerk shall thereupon notify the proper local official
or officials, who, in spreading upon the assessment-rolls the taxes to
be levied upon the taxable property in the city or any such cities, and
in the rest of the county, shall include in the amount so spread the
amounts certified by the board of elections to be borne by such city or
cities, respectively, and in the amount spread upon the assessment-rolls
of the taxable property in the several towns or other political
subdivisions of the rest of the county the amount so certified by said
board of elections to be borne by such towns or political subdivisions
respectively. Whenever any additional expenses either for salaries or
supplies in addition to the regular county-wide primary and election
expenses are incurred by a board of elections incidental to any election
in any city, town or village, such board of elections shall certify to
the county legislative body a detailed statement of such expenses and
said county legislative body may cause the amount thereof to be levied
against such city, town or village or may certify the amount thereof to
such city, town or village and such city, town or village shall upon
such certification, include the amount so certified in the next budget
and tax levy and shall pay the same to the county.