Pennsylvania Statutes Title 8 Pa.C.S.A. Boroughs and Incorporated Towns § 2720.2. Payment by owners and assessments

(a) Payment by owners.--The cost of planting, transplanting or removing any shade trees or the necessary and suitable guards, curbing or grading for their protection and of the replacing of pavement or sidewalk necessarily disturbed in the execution of the work shall be paid by the owners of the real estate abutting the location of the work.

(b) Assessment and collection.--In the event that the borough undertakes the work described in this section, costs shall be certified, assessed against the abutting owners and collected in accordance with Chapter 21A (relating to assessments and charges for public improvements). 1