(b) Allocation of costs and expenses.—

1. (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:

   1. (i) An equal assessment per front foot.
   2. (ii) An assessment made by benefits conferred.
2. (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 if the same assessment method is used within a particular district.

(c) Front foot method.— If the front foot method is used:

1. (1) The cost to be collected shall be divided by the total number of linear feet of street frontage of all properties benefited.
2. (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. (3) For corner or irregularly shaped lots or if 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. (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 under paragraphs (1) and (2) shall be adapted to comport with the unit of lots, parcels, dwelling units or square feet as applicable.