20. A municipality which does not desire to charge itself directly with the contribution mentioned in section 6 may, on petition of the majority of the ratepayers bound to maintain certain parts of the highways built or rebuilt under this division, enact by resolution that the share of the contribution of the municipality shall be payable by means of an assessment levied, in the manner indicated in section 8, on the ratepayers who are bound to maintain such parts of the road.
The responsibility of the municipality shall not be diminished by the passing of the resolution, but it must levy, on the ratepayers liable therefor, the necessary assessment to pay the share of the contribution determined.
R. S. 1964, c. 133, s. 27.