Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 1723. Embankments, fills and culverts

All municipal corporations of this Commonwealth in the grading of any street, lane, or alley, or any part thereof, shall be, and are hereby, authorized and empowered to use so much of the lots and lands abutting on the same for the construction of embankments, slopes, fills, and culverts, as may be necessary and proper for the completion of the improvement;  and the assessment of damages, costs, and expenses resulting thereby shall be regarded as other assessments of damages, costs, and expenses caused by the grading of streets, lanes, and alleys in said municipalities, and shall be assessed and paid as is now provided by existing laws where land is actually taken for the laying out, opening, widening, extending, vacating or grading of streets, lanes, or alleys.