Pennsylvania Statutes Title 73 Pa.C.S.A. Townships § 6302. Authority to assess

(a) Authority.--Unless otherwise provided for in this chapter, a township is authorized to assess all or any portion of the costs of a public improvement against any properties that are benefited by the public improvement.

(b) Payment of costs.--Unless otherwise provided in this chapter, in addition to the authority to assess the cost of public improvements against properties benefited either on the front foot method or benefit conferred method of assessment, a township may pay for the cost of public improvements, in whole or in part, from the township general fund or from a special township fund dedicated to that purpose.

(c) Indebtedness.--If a township incurs indebtedness under 53 Pa.C.S. Pt. VII Subpt.  B (relating to indebtedness and borrowing)  1 for the purposes of funding the cost and expense of making public improvements for which assessments are made in accordance with this chapter, payments made on the assessments must be applied to pay the debt service for the indebtedness incurred for funding the cost and expense of making the public improvements.

(d) Assessment outside of township.--Property benefited, improved or accommodated that is located outside the limits of the township that constructed the public improvement may, if located no more than 150 feet from the public improvement, be assessed for the cost of the public improvement in the same manner as the property would be assessed under the laws of this Commonwealth if the property were entirely located within the limits of the township.