Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 67508. Manner of assessment

(1) By an assessment, under a resolution or ordinance of the board of supervisors, of each lot or piece of land in proportion to its frontage abutting on the sanitary sewer system, allowing an equitable reduction in the case of corner properties and unusually shaped properties or those properties abutting on more than one collector line of the sanitary sewer as the resolution or ordinance may specify.  When the lot or piece of land is on a corner, it shall be assessed for its entire frontage abutting on any sanitary sewer system.

(2) By an equal assessment on all properties abutting on the sanitary sewer system in proportion to the total cost of construction of the sanitary sewer system.  The amount of the charge on each property shall be determined by the board of supervisors.