Section 141 - Harbors of refuge(a) The commissioner, on behalf of the state, is hereby authorized to enter into agreements with the federal government and with municipalities, and municipalities are hereby authorized to enter into agreements with the commissioner, concerning the construction, operation and maintenance of harbors of refuge.(b) In any such agreement with the federal government the state may agree to pay, within amounts appropriated therefor as allocated by the director of the budget, a portion of the cost of construction of a harbor of refuge, except (1) that no moneys shall be expended for the project unless the federal government has similarly appropriated and made available funds for the project, and (2) no agreement shall be entered into hereunder with the federal government unless a municipality has agreed to reimburse the state in an amount determined pursuant to subdivision (c) of this section, or unless the harbor of refuge is constructed or improved in conjunction with a state park or state marine facility.(c)(i) Any agreement with a municipality pursuant to this section shall include a provision requiring operation and maintenance of the project by the municipality, except when the federal government shall determine to operate and maintain the project.(ii) In any such agreement with a municipality, the municipality shall agree to reimburse the state, upon completion of the project, in an amount equal to fifty per cent of the non-federal share of the cost of the project; provided, however, subject to the prior authorization and approval of the governor, the commissioner may, where there is a demonstrated financial hardship on the municipality and certified as such by the governing body of such municipality, enter into an agreement with the municipality providing for reimbursement of the state in an amount less than fifty per cent of the non-federal share of the cost of the project.(iii) Whenever two or more municipalities agree to participate in a project, such municipalities, by agreement with the commissioner and each other, shall agree to an equitable share of the local share of the non-federal share of the cost of the project which each shall pay to the state upon completion of the project.(iv) For the purpose of reimbursing the state for the local share of the non-federal share of the cost of a project each participating municipality is hereby authorized to determine that its share shall be a general charge against all taxable real property located therein, or shall be borne as a special assessment upon the real property benefited thereby, or partly as a general charge and partly as such a special assessment, and each such participating municipality shall have power to finance its share by the issuance of obligations pursuant to the local finance law. In the event a municipality shall fail to pay to the state the municipality's share of the cost of a project within six months of the certification to the municipality by the state comptroller of the amount of such share, the state comptroller shall cause to be withheld from state assistance to which the municipality would otherwise be entitled, a sum sufficient to reimburse the state for any amount remaining unpaid, together with interest on any such unpaid amount at the rate of three per cent per annum from the date of such certification. Such moneys so withheld shall be credited against the amount payable to the state by such municipality on account of such project.(d) This section shall not apply to facilities incidental to a project which are not constructed by the federal government, whether or not such facilities may be required by the federal government as a prerequisite for federal participation; such facilities shall be governed by section one hundred forty-two or section one hundred forty-three of this article as the case may be.