County Law Section 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 3 (Referendum)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 General Municipal Law § 77-A (Construction and maintenance of memorial building or monument by county or city)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.
Section 226 — Monuments and memorials,
https://www.nysenate.gov/legislation/laws/CNT/226 (updated Sep. 22, 2014; accessed Dec. 2, 2023).