Upon the completion of any improvement under the provisions of this act the county commissioners shall meet at their office and apportion to the cost thereof as follows:

1. (a) If all or any portion of said improvement is entitled to and does receive federal or state aid or donations, the same shall be applied to the cost of the improvement for the purpose and to the extent for which the same was given.

2. (b) The remainder of the cost shall be apportioned, fifty percent to the county and fifty percent to the city through which said road shall pass.

   All bonds issued or taxes levied under the provisions of this act shall be in addition to all other tax levies or bond issues authorized by law.

L. 1925, ch. 211, § 4; March 13.