53 Pa. Stat. § 7145
The property described in tax claims shall include the whole property against which the tax is levied. The property described in municipal claims may include the whole contiguous property, or it may include only the lot in front of or upon which the work is done, or to which service is supplied, of such depth as is usual in properties of the same kind or character in the particular neighborhood. No municipal claim or tax claim shall be invalid by reason of including therein property to a greater depth than as above provided, but the court in which the same is filed may, at any time prior to judgment thereon, but not afterwards, upon it appearing that such claim includes property to a greater depth than is hereby made subject to such claim, limit the lien thereof to the proper depth. Where any owner or owners of property abutting on a highway conveys or convey, or at any time heretofore has or have conveyed, a strip of land abutting on said highway, which strip is too narrow to be used as a site for the smallest width dwelling allowed by law to be erected thereon, such conveyance shall be deemed to be made for the purpose of evading liability for the municipal improvements made or to be made in such highway, and, in such cases, the assessment may be made at the option of the municipality, against the lot as it existed before the division, and the lien may be filed against the entire lot as thus assessed, joining the owners of both the rear lot and the said strip in the claim. In all cases where a tax is levied on or filed against separate and distinct properties, in one amount covering all, the proper public authority shall, if tendered with all costs, if any, accept payment of the portion of the whole amount of said tax chargeable upon each or any of the separate and distinct properties so charged together, according to the tax rate and assessed valuation thereof, and payment and satisfaction of any one portion may be made without prejudice to the claim against the remainder.
53 P.S. § 7145