Pennsylvania Code § 8-235

Costs and expenses.
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(a) Petitioners.-- Except as provided under subsection (b), the costs and expenses of proceedings to change the charter of a city to a borough, including all costs of advertising, shall be paid by the petitioners.
(b) Exception.-- If the vote of electors to change the charter of a city to a borough is in favor of the change, the cost and expenses under subsection (a) shall be paid by the city.
SUBCHAPTER D
CONSOLIDATION OR MERGER AND
CHANGE OF CORPORATE NAME
Sec.
241. Consolidation or merger.
242. Change of corporate name.

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