Section 74.21 - Vacation of village incorporation; apportionment of indebtedness; village in more than one township or county(1) If the territory formerly embraced within a village vacated pursuant to sections 18a and 19 of this chapter consists of territory of 2 or more townships in the same county, the township boards shall apportion, among their townships, the amount of the indebtedness of the vacated village that each township shall bear.(2) If a village vacated pursuant to sections 18a and 19 of this chapter was comprised of territory from 2 different counties, the county boards of commissioners of the 2 counties shall determine what portion of the indebtedness of the vacated village each county shall bear, using as a basis the last preceding assessment roll of the vacated village before its vacation. The indebtedness, when so apportioned, shall be assessed, levied, and collected as provided in section 20 of this chapter.Add. 1897, Act 182, Imd. Eff. 5/29/1897 ;--CL 1897, 2954 ;--CL 1915, 2838 ;--CL 1929, 1747 ;--CL 1948, 74.21 ;--Am. 1998, Act 254, Imd. Eff. 7/13/1998 .