The costs of collection of delinquent earned
income taxes upon the filing of suit for recovery of the taxes may
include any or all of the following: attorneys' fees, court costs,
filing fees, sheriff's costs, costs of service, costs of execution.
All such fees and costs incurred by the Borough
in connection with the suit to recover the delinquent earned income
taxes shall be added to the delinquency, and the person liable for
the tax shall also be liable for the additional costs and fees in
addition to the accrued penalty and interest.
All fees and costs accrued in connection with
the suit shall be made a part of the complaint and judgment and must
be paid in full by the defendant prior to satisfaction of the judgment.