(a) Cost and expenses.--The cost and expenses of caring for shade trees after having been planted or transplanted and the expense of publishing any notice required by this subchapter shall be paid by the borough.

(b) Tax levy or appropriation.--Council may levy a general tax, not to exceed the sum of one-tenth of one mill on the dollar on the assessed valuation of the property in the borough taxable for county purposes, for the purpose of defraying the cost and expenses of caring for the shade trees and the expense of publishing notices, or it may provide for the expense of the caring for trees already planted and of publishing the notice by appropriations.