73 Pa.C.S. § 5535

If a street, entirely within the limits of a township, divides the township from any other municipal corporation, the property on the side of the street, within or outside the township, that abuts the street and benefits from the improvement may, for a depth of 150 feet from the street's center line, be assessed for any and all municipal improvements to or on the streets on which the property abuts in the same manner as the property would be assessed under the provisions of this title if the property were entirely located within the limits of the township.