2015 New York Laws
CNT - County
Article 5 - (County) GENERAL POWERS OF BOARD OF SUPERVISORS
226 - Monuments and memorials.

  226.  Monuments  and  memorials. 1. The board of supervisors of any
  county  may,  by  the  affirmative  vote  of  two-thirds  of  its  total
  membership erect in the county, monuments and memorials in commemoration
  of  the  members  of the armed forces of the United States in any of its
  wars or of any person or event. Adequate funds may be  appropriated  and
  expended  for  the  site  and  structure  and  thereafter  funds  may be
  appropriated for its maintenance and repair. Trustees may be  designated
  by  the  board  who  shall  serve without compensation. If there already
  exists within the county a monument or memorial commemorating  the  same
  historical  site, person or event which was erected and is maintained by
  a city, town or village, no tax shall be levied upon the property within
  such city, town or village without the approval of the  governing  board
  of such city, town or village.
2.  Any  county  may,  before  acting  under  subdivision  one of this
  section, by  resolution  of  its  board  of  supervisors,  cause  to  be
  submitted  to  the  qualified  electors  of  said  county, in the manner
  provided for the submission of a question to electors  by  the  election
  law  and  article three of this chapter, a proposition or question as to
  whether a monument or memorial  as  provided  for  in  such  subdivision
  should be erected.
3. Expenditures for county monuments and memorials erected pursuant to
  section  seventy-seven-a  of  the  general municipal law shall be levied
  upon all taxable real property within the  county  without  approval  of
  local  authorities,  even  though  there  exists  honor  rolls  or other
  monuments or memorials in commemoration of  the  members  of  the  armed
  forces of the United States from such cities, towns and villages.