73 Pa.C.S. § 5901

Townships may, by ordinance, lay out and establish sidewalks, curbs, gutters and surface water drains along any street and, with the consent of the Secretary of Transportation, along any State highway, and, with the consent of the county commissioners, along any county road. Townships may establish grades for the sidewalks, which may be separate and apart from the grade established for the street or highway. For the purposes of this section, a township may acquire land by purchase, gift or the right of eminent domain.