(a) Ordinance.--In any case in which council elects to exercise the power to make assessments for a given public improvement as authorized in section 145A01 (relating to authority to assess), council shall, by ordinance and in conformity with this chapter, establish the method and procedure pursuant to which assessments shall be made.

(b) Allocation of costs and expenses.--Council 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) An equal assessment per front foot, lot, parcel, dwelling unit or square foot.

(2) An assessment made by viewers.

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

(1) The cost to be collected shall be divided by the total number of linear feet of street frontage of all properties benefited.

(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) In the case of corner or irregularly shaped lots or where special conditions exist, council shall have the power and its duty shall be to provide for an equitable adjustment, as necessary, to prevent an unjust or excessive assessment.

(d) Assessment based on report of viewers.--In order to pay for all or a portion of the cost or expenses of a public improvement, council may determine to assess properties benefited based upon a report of viewers. Three disinterested persons shall be appointed by council as viewers. A majority of the viewers shall assess the cost against each property benefited in reasonable proportion to the benefits conferred upon each property. The viewers or a majority of them shall:

(1) Make a report, in writing, which shall specify the amount assessed upon each property.

(2) Present the report directly to council or file it with the city clerk as council directs.