(a) Annual report.--A shade tree commission shall annually report in full to the council its transactions and expenses for the last fiscal year of the borough.

(b) Notice.--If a shade tree commission proposes to plant, transplant or remove shade trees on any street, notice of the time and place of the meeting at which the work is to be considered shall be given by the shade tree commission in accordance with section 2720.3 (relating to notice of work).

(c) Certification of amounts required.--The shade tree commission shall each year certify to council an amount needed for the care of shade trees and for the publication of notices required by this subchapter. The shade tree commission shall use funds appropriated or raised by taxation in accordance with section 2720.1 (relating to maintenance by borough and tax levy) for any purpose authorized by council.

(d) Certification of assessments.--The shade tree commission shall ascertain and certify to council and the borough treasurer the amount of any assessment imposed in accordance with this subchapter for the planting, transplanting or removal of plants, shrubs and trees.