806. Any ratepayer may be made liable for any work on a municipal road or bridge by a procès-verbal or by a by-law, by reason of the taxable immovable property he owns or occupies.
Article 792 governs the responsibility of ratepayers who are liable for work on watercourses.
Nevertheless, no ratepayer of a local municipality is liable for any work on any road, bridge or watercourse situated within any neighboring local municipality unless such road, bridge or watercourse is a county road, bridge or watercourse.