(1) Unless otherwise provided therein, an ordinance authorizing the paving of any street, or a contract therefor shall constitute authorization for the successive paving of each block of such street, and for measurements to be made, and bills furnished for the paving of each block immediately after the completion of the paving in that block.[27]

(2) Whenever, under authority of Council, any roadway of any street or portion of it is paved, the cost of such paving, exclusive of street intersections, shall be proportionately assessed against the owners of the properties abutting on such streets or highways according to their respective frontages, except that the following properties shall be exempt from assessments:[28]

(a) Properties exempt by law from paving assessments;

(b) Properties abutting on roadway designated as a State highway by the Commonwealth of Pennsylvania;[29]

(c) Properties upon which a one-family dwelling or a two-family dwelling, has been erected and maintained solely as such, abutting on an existing street paved primarily for the purpose of connecting new developments with existing street systems;

(d) Properties upon which a one-family dwelling or a two-family dwelling has been erected, and maintained solely as such, abutting on any street designated as an arterial street in the Council's Arterial Use Plan;

(e) Properties, other than corner properties, upon which a one-family dwelling or a two-family dwelling has been erected, and maintained solely as such, which have frontages on more than one street, shall not be assessed for paving for any frontage in addition to the first front paved; and corner properties, upon which a one-family dwelling or a two-family dwelling has been erected and maintained solely as such, which have frontages on more than two streets, shall not be assessed for paving for any frontages in addition to the first two fronts paved and shall be entitled to receive the corner allowance herein provided.[30]

(3) No owner shall be charged more than the contract price or more than his proportional share of a thirty-six (36) footwidth of paving, and in no case, more than ($50) in the aggregate per linear foot of assessable property frontage for any type or class of paving, including base and intermediate surface courses.[31]

(a) Any amount in excess of the assessments shall be paid by the City.[32]

(b) Allowances for corner lots shall be made as follows:

(.1) An allowance shall be made of two-thirds of the length of one of the fronts, but the allowance shall not exceed 75 feet of any lot;

(.2) The allowance shall be made on the street having the longer frontage; in case both fronts are equal the allowance shall be made on the side last paved;

(.3) Where a full block has not been subdivided the frontage of the lot for computing the allowance shall be taken as one-half the length of the block;

(.4) Where the lot has not received an allowance on the side first paved, an allowance shall be made on the remaining side, but more than one allowance shall not be made on any lot.[33]

(.5) Where a corner lot is exempt from paving assessment along one of its frontages, the allowance applicable along the remaining front shall be reduced by the length of the frontage which is exempt.[34]

(4) Nothing in the foregoing provisions shall be construed to relieve paving assessments levied against new residential developments.[35]

(5) The foregoing provisions shall only apply to the paving of streets completed after the enactment date hereof.[36]

(6) The repairing, repaving or reconstruction of paving in the roadway of any City street shall be at the expense of the City.[37]

(7) Upon the completion of any roadway paving done under a contract entered into under authority of Council, the surveyor of the district in which the paving is located shall compute the cost in accordance with the provisions of the contract, including all items or regulations and measurements, and shall assess such cost against the property abutting the street on which the work is done, in the name of the registered owner thereof. The bills shall be returned in duplicate to the Department of Streets, and shall be endorsed by the Department of Streets in favor of the contractor and delivered to him in lieu of cash, unless otherwise provided. One copy of the bill shall be served upon the registered owner of the property, or if he cannot be found it shall be left upon the premises. If the bill is not paid within 30 days from service upon the owner of the property, a lien therefor together with a penalty of 6 per cent for nonpayment may be filed in the proper court against the property and the registered owner thereof, as provided by law.[38]

(8) The Redevelopment Authority of the City of Philadelphia shall be required to pay the assessment bill made against any residential property in an urban renewal area where the Redevelopment Authority of the City determines the improvement is a general benefit to the urban renewal area as defined by Title I of the United States Housing Act of 1949, as amended.[39]