71. The corporation bound to settle the joint debts and obligations may, by mutual agreement with the corporation entrusted with the administration of any part of the territory liable for the payment of such debts and obligations, determine the total amount jointly due by all the owners or occupants of the taxable property situated within such part of the territory.
Such agreement is made in conformity with resolutions previously passed for that purpose by the corporations interested therein, and may include only debts and obligations liquidated and exigible.