Boroughs shall have power to assess the whole cost or any part of the cost of construction of new water mains built in connection with the establishment or extension of a municipally owned water supply system in accordance with Chapter 21A (relating to assessments and charges for public improvements), notwithstanding if the mains are located within or without the limits of the borough.
Assessment for water mains
8 Pa.C.S. § 2408, under Water System.
8 Pa.C.S. § 2408