Section 1.  Town road and bridge assistance account.  A town road and bridge assistance account is created. Funds in the account are appropriated to the commissioner of transportation and must be allocated so that each town receives an amount proportional to the miles of town roads in the town as compared to the miles of town road in the state. After determining the allocation, the commissioner must notify the commissioner of revenue of the allocations and the commissioner of revenue must distribute the funds to the towns. Towns may use the funds for the construction, reconstruction, and maintenance of town roads and bridges in the town.

Section 2.  Transfer.  $20 million is transferred each year in fiscal year 2020 and fiscal year 2021 from the general fund to the town road and bridge assistance account.

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