21. If a municipal corporation which has passed a resolution under section 20 of this act or under section 27 of chapter 141 of the Revised Statutes, 1941, or under section 23 of chapter 91 of the Revised Statutes, 1925, or under section 22 of chapter 34 of the statutes of 1922 (2nd session), or under section 21 of chapter 21 of the statutes of 1912 (2nd session), takes under its charge the roads of the municipality which it governs, it shall, by the by-law adopted for the purpose, enact and subsequently put into operation the necessary measures to indemnify the ratepayers who have already paid or are now paying and shall continue to pay during a fixed term the taxes and assessments under the above-mentioned resolutions.
R. S. 1964, c. 133, s. 28.