Section 7. Municipal improvements
All laws now or hereafter giving authority to the borough to which such land has been annexed or to a consolidated borough to make any municipal improvement or improvements, including the laying out and building of sewers; the laying out and ordaining of streets, and the establishment of the lines and grades thereof, and the exercise of the right of eminent domain in connection with said authority; and the grading, curbing, paving, sewering, and draining of streets, and the assessing of abutting property for all or a part thereof,--shall be applicable to land situated in one county and annexed to, or consolidated with, a borough situated in an adjoining county, and available to the borough to which such land has been annexed or to the consolidated borough; and the proper authorities within the borough to which such land has been annexed or within the consolidated borough shall exercise such authority and jurisdiction in such land the same, in all respects, as though such land was in the same county, except that liens for the costs of said improvement or improvements shall be filed and prosecuted to judgment, execution, and sale only in the court of common pleas of the county wherein the land actually is situated. In cases where viewers make the assessments of either benefits or damages, the viewers shall be appointed by and report to the proper court in the county wherein is situated the borough to which said land has been annexed, or the county in which a majority of the inhabitants of the consolidated borough resided at the time of such consolidation, and appeals from, and other proceedings relating to, said viewers' reports shall be had only in the court where the report of viewers is filed, which said court is hereby given jurisdiction thereof, with the right of appeal as in other cases. But liens for benefits assessed by viewers shall be filed and prosecuted to judgment, execution, and sale only in the county wherein the land is actually situated, which liens shall be based on the viewers' reports that have been filed as herein provided. 1923, June 28, P.L. 903, Sec. 7; 1937, June 4, P.L. 1613, Sec. 1.