Section 57503-A - Method of assessment(a)Ordinance.--If the board of commissioners elects to exercise the power to make assessments for a given public improvement as authorized in section 2502-A, the board of commissioners shall, by ordinance and in conformity with this article, establish the method and procedure pursuant to which assessments shall be made.(b)Allocation of costs and expenses.--The following shall apply: (1) The board of commissioners may, by ordinance, make the assessment by any means that results in fairly allocating all or a portion of the costs and expenses of the public improvement among all properties benefited by the improvement in reasonable proportion to the benefits conferred upon each property. The methods that may be used to make assessments in accordance with this subsection may include, but are not limited to:(i) An equal assessment per front foot.(ii) An assessment made by benefits conferred.(2) Only one assessment method may be used in allocating the costs for a particular public improvement unless a township is divided into districts for sanitary sewer or water, in which case the assessment in each district may be by different methods so long as the same assessment method is used within a particular district.(c)Front foot method.--If the front foot method is used: (1) The cost to be collected shall be divided by the total number of linear feet of street frontage of all properties benefited.(2) The assessment against each property shall be that portion of the cost which is determined by multiplying the dividend under paragraph (1) by the number of linear feet for street frontage of that property.(3) In the case of corner or irregularly shaped lots or where special conditions exist, the board of commissioners shall have the power and its duty shall be to provide for an equitable adjustment, as necessary, to prevent an unjust or excessive assessment.(4) If the front foot method is used but is comprised of other than linear feet, such as lots, parcels, dwelling units or square feet, the formula in paragraphs (1) and (2) shall be adapted to comport with the unit of lots, parcels, dwelling units or square feet as applicable.(d)Assessment of benefits conferred method.--In lieu of the front foot method, the board of commissioners may elect to have the benefits of public improvements assessed, in whole or in part, upon property benefited, improved or accommodated by assessing an equal assessment on the properties benefited, improved or accommodated in proportion to the total cost of construction of the improvement. The amount of the charge on each property shall be determined by the board of commissioners.(e)Certificate of assessment.--The board of commissioners shall issue a certificate of assessment when either assessing on the front foot method or on the basis of benefits conferred upon property benefited, improved or accommodated, duly certified under the seal of the township and attested by the president of the board of commissioners and secretary. The certificate of assessment shall state the method of assessment used. The certificate of assessment shall be prima facie evidence in any suit for recovery of the same of the correctness and validity of the assessment.1931, June 24, P.L. 1206, No. 331, art. XXV-A, § 2503-A, added 2020, Oct. 29, P.L. 782, No. 96, § 133, effective in 60 days [Dec. 28, 2020].