§ 142. Machinery, tools, equipment and implements. 1. a. The town superintendent may, with the approval of the town board, purchase equipment, tools and other implements to be used for highway maintenance, construction or reconstruction, snow ploughs or other devices for the removal of snow from the highways from moneys appropriated for that purpose. However, the town board may authorize the town superintendent to purchase such equipment, tools and implements without prior approval in an amount or amounts to be fixed, from time to time, by the board.

b. The approval of the town board shall not be necessary for the purchase by the town superintendent of highways equipment enumerated in subdivision one hereof, in towns of the first class in Erie county when such purchases are in amounts less than one thousand dollars, nor in towns of the second class in Erie county when such purchases are in amounts less than five hundred dollars.

2. All tools, implements and other highway equipment owned either by the town or the highway districts therein, shall be used by the town superintendent in such manner and in such places in such towns as he shall deem best. They shall be under the control of the superintendent and be cared for by him at the expense of the town.

3. The town superintendent shall annually make a written inventory of all such machinery, tools, implements and equipment, indicating each article and stating the value thereof, and the estimated cost of all necessary repairs thereto, and deliver the same to the town board on or before September thirtieth in each year. He shall at the same time file with the town board his written recommendations as to what machinery, tools, implements and equipment should be purchased for the use of the town, and the probable cost thereof.

4. The town superintendent shall provide a suitable place for housing and storing machinery, tools, implements and equipment owned by the town and cause the same to be stored therein, when not in use. Pursuant to the provisions of article fourteen of the town law, the town board of any town may authorize the town superintendent to purchase real estate with a suitable building or buildings thereon, or to purchase real estate in the name of the town and erect thereon a building for the purpose of housing and storing such machinery, tools, implements and equipment, or to erect a building for such purposes on real estate owned by the town. Capital improvements may be made to any building erected or purchased pursuant to this subdivision.

4-a. Notwithstanding the provisions of article fourteen of the town law and of subdivision four of this section, the town board of any town in the county of Westchester which contains the whole or any part of a village that forms a separate highway district may authorize the town superintendent, for the purpose of providing for the housing and storing of machinery, tools, implements and equipment owned by the town, to purchase real estate in the name of the town with a suitable building or buildings thereon, or to purchase real estate in the name of the town and erect thereon a building or buildings, or to erect a building or buildings on real estate owned by the town, or to make capital improvements to any building or buildings owned by the town, provided that the cost of any such object or purpose shall be assessed, levied and collected from the several lots and parcels of land in the town outside of any such village in the same manner and at the same time as other town charges. The principal of and interest on any indebtedness contracted for any such object or purpose shall be assessed, levied and collected, in the first instance, in like manner, but if not paid from such source, all of the taxable real property within the town shall be subject to the levy of ad valorem taxes to pay such principal and interest. Except where an expenditure authorized pursuant to this subdivision is to be financed, in whole or in part, pursuant to the local finance law, the authorization of any such expenditure by the town board shall be subject to a mandatory referendum in the manner prescribed in article six of the town law, provided that no person shall be entitled to vote upon the proposition for any such expenditure unless he or she is an elector and the owner of property in the town outside of any such village assessed upon the last preceding town assessment roll.

5. The town superintendent may also, with the approval of the town board, sell any such machinery, tools, implements and equipment, which are no longer needed by the town, or which are worn out or obsolete, or may exchange the same or surrender it to the vendor as part payment for new machinery, tools, implements and equipment. If sold, the proceeds shall, under the direction of the town board, be applicable to the purchase of the machinery, tools, implements and equipment mentioned in subdivision three of section two hundred seventy-one of this chapter. Where there is an incorporated village constituting a separate road district, wholly or partly in a town which has purchased machinery, tools or other highway or snow removal equipment the town board of such town may permit the use thereof by such village upon such terms as may be agreed upon.