The county, town or city in which any equipment is used pursuant to this chapter shall be liable for any loss or damage thereto and to the supplies therefor and shall pay any expenses incurred in the operation and maintenance thereof, including the cost of all materials and supplies therefor. No claim for any such loss, damage, expense or cost shall be allowed unless, within sixty days after the same has been sustained or incurred, a written notice of such claim, under oath and itemizing the same, is served by mail or otherwise upon the treasurer of such county, town or city where such equipment was so used.