53 Pa. Stat. § 7107
The lien for taxes shall exist in favor of, and the claim therefor may be filed against the property taxed by, any municipality to which the tax is payable.
The lien for the removal of nuisances shall exist in favor of, and the claim therefor may be filed against the property from which it is removed, or by which it is caused, by, any municipality by or for which the nuisance is removed.
The lien for grading, guttering, paving, macadamizing, or otherwise improving the cartways of any highways; for grading, curbing, recurbing, paving, repaving, constructing, or repairing the footways thereof; or for laying water pipes, gas pipes, culverts, sewers, branch sewers, or sewer connections in any highway; for assessments for benefits in the opening, widening, or vacation thereof; or in the changing of watercourses or construction of sewers through private lands; or in highways of townships of the first class; or in the acquisition of sewers and drains constructed and owned by individuals or corporations, and of rights in and to use the same; or for water rates, lighting rates, or sewer rates, or rates for any other service furnished by a municipality,--shall exist in favor of, and the claim therefor may be filed against the property thereby benefited by, the municipality extending the benefit; or the city, borough, or township in which the property is located, if the work, material or service forming the basis of such lien was supplied by a municipal authority organized by a city of the second class, by a county of the second class or by a city of the third class and such liens or the claim therefor has been assigned to it.
Municipal authorities organized by cities of the second class, by counties of the second class or by cities of the third class are hereby authorized to assign their municipal claims and their liens to the city, borough, or township in which the property subject thereto is located, and cities, boroughs and townships in which such property is located are hereby authorized to purchase the same. Upon such assignment or purchase the city, borough, or township acquiring such municipal claim or lien shall have the same rights thereunder as if it had supplied the work, material or service upon which such municipal claim or lien is based.
When the contractor performing the work is to be paid by assessment bills, the lien shall exist for, and the claim shall be filed to, his use, and he shall under no circumstances have recourse to the municipality authorizing the work.
53 P.S. § 7107