(a) Fees awarded.--Upon final determination of an appeal taken under section 1059.4 (relating to appeals from audit) from any report, audit or settlement of the account of any borough officer, attorney fees shall be awarded as follows:
(1) If, in the opinion of the court, the final determination is more favorable to the borough officer involved than that awarded by the auditors, the borough shall pay reasonable attorney fees or, under paragraph (3), a portion of reasonable attorney fees incurred by the officer in connection with the surcharge proceeding.
(2) If, in the opinion of the court, the final determination is more favorable to the borough than that awarded by the auditors in the case of an appeal taken by the borough or a taxpayer, the borough officer who is the subject of the surcharge proceeding shall pay reasonable attorney fees or, under paragraph (3), a portion of reasonable attorney fees incurred by the borough, elector or taxpayer in connection with the surcharge proceeding.
(3) If, in the opinion of the court, the final determination is in part more favorable to the borough and in part more favorable to the borough officer involved in the surcharge proceeding than that awarded by the auditors, the court may order:
(i) the borough to pay a portion of reasonable attorney fees incurred by the officer in connection with the surcharge proceeding; or
(ii) the borough officer who is the subject of the surcharge proceeding to pay a portion of reasonable attorney fees incurred by the borough or taxpayer in connection with the surcharge proceeding.
(b) Other accounts.--The attorney fees in case of appeals involving accounts other than those of borough officers shall be allocated in the court's discretion.
Cross References. Section 1059.8 is referred to in section 1059.11 of this title.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 8 - BOROUGHS AND INCORPORATED TOWNS
Chapter 10 - Powers and Duties of Elected Officials
Section 1002 - Oath of members of council
Section 1004 - Failure of council to organize
Section 1005 - Powers of council
Section 1006 - Duties of council
Section 1014 - Hearings before council; witnesses
Section 1015 - Witness fees and mileage
Section 1016 - Examination of witnesses; penalty
Section 1041 - Auditors to meet yearly and audit accounts
Section 1053 - Compensation of auditors
Section 1055 - Subpoenas, oath and perjury
Section 1058 - Pay of witnesses
Section 1059 - Auditors to settle accounts where witnesses do not appear
Section 1059.1 - Completion, filing and publication of auditor's report and financial statement
Section 1059.2 - Attorney to auditors
Section 1059.3 - Surcharge by auditors
Section 1059.4 - Appeals from audit
Section 1059.5 - Taxpayers appealing to enter bond
Section 1059.6 - Procedure on appeals
Section 1059.7 - Findings of fact and law, judgment and appeals
Section 1059.8 - Attorney fees
Section 1059.9 - Balances due to be entered as judgments
Section 1059.10 - Penalty for failure to comply with law
Section 1059.11 - General powers and duties of independent auditor
Section 1061 - Oath and bond of controller
Section 1062 - Salary of controller
Section 1063 - General powers and duties of controller
Section 1065 - Countersigned warrants
Section 1066 - Prevention of appropriation overdrafts
Section 1067 - Amount of contracts to be charged against appropriations
Section 1068 - Controller's recommendations on borough finances
Section 1069 - Books to be kept by controller
Section 1070 - Appeals from controller's report