8 Pa.C.S. § 2203

A borough may pay for the costs and expenses of any work authorized under section 2201 (relating to authority of boroughs) wholly or in part from money of the borough available for the purpose. To the extent that a borough does not receive assistance from the Federal, State or county government for the costs and expenses of the work, the borough may assess the benefited properties located within the drainage area of the watercourse in accordance with Chapter 21A (relating to assessments and charges for public improvements).