53 Pa. Stat. § 1727
Whenever any street, alley, or highway, entirely within the limits of any city, borough, or township, shall divide the said city, borough, or township from any other municipality or township located in the same county, the property on the side of said street, alley, or highway, opposite the present line of said first-named municipality, borough, or township, shall, for a depth of one hundred and fifty feet from said line, be assessed for any and all municipal improvements to or on the streets, alleys, or highways on which the said property shall abut, in the manner provided by the acts of assembly for assessments of benefits and damages, as if the said property were entirely located within the limits of said first-named municipality, borough, or township.
53 P.S. § 1727