(a) The board of supervisors may by ordinance provide for the construction, reconstruction, repair or other improvements to any public street in the township.

(b) The cost of improvements may be collected from the owners of the real estate abutting on the street or highway, or part thereof, by an equal assessment on the foot-front basis; but in no instance shall any abutting property owner be liable for the cost of improvements in an amount greater than fifteen percent of the assessed valuation of the abutting property: Provided, further, with respect to any property used exclusively for forestry purposes, for agricultural purposes, or for both as of the time of the assessment, That the assessment shall be based upon the actual foot frontage of such property or one hundred and fifty feet, whichever is less. Any expense above the maximum liability of abutting property owners shall be paid by the township.

(c) All assessments for improvements shall be filed with the township treasurer under section 3302(a).¹

(d) If abutting property owners fail to pay the expenses of the improvements for which they are liable, the board of supervisors may recover the amount by action of assumpsit or may file municipal liens therefor against the abutting properties under law for the filing and collection of municipal liens.