Pennsylvania Statutes Title 73 Pa.C.S.A. Townships § 5534. Streets having more than half of their width within township

(a) General rule.--If a street, more than one-half the width of which is within the limits of the township, divides the township from any other municipal corporation, the street may be improved by the township in the same manner as if the street were entirely located within the limits of the township.

(b) Assessment.--The property, within or outside the township, that abuts the street and benefits from the improvements may, for a depth of 150 feet plus one-half the width of the street measured from the street's center line, be assessed for any and all municipal improvements to or on the street in the same manner as the property would be assessed under the provisions of this chapter if the property were entirely located within the limits of the township.