53 Pa. Stat. § 2866
Any municipality shall have power to provide for the assessment of benefits against private property located within its corporate limits benefited or to be benefited by such works or improvements. No assessment of benefits shall be made against private property unless, in the opinion of the board of viewers making the assessment, such property will be benefited by the prevention or lessening of future flood damage. The fact that private property has been damaged by flood arising, directly or indirectly, from the waters of the creek, stream or river on which the work is being done or improvement provided, shall be conclusive evidence that benefit will accrue to such property, by reason of the works or improvements to be provided under the authority of this act. No exemption from benefits shall exist for any private property by reason of the fact that the same does not abut on any such work or improvement, or on the creek, stream or river carrying the flood waters.
53 P.S. § 2866