§ 14933 — Allowance of attorney fees

(a) Award.--Upon final determination of an appeal taken under section 14931 (relating to appeals from reports), attorney fees shall be awarded as follows:

(1) If the court's final determination is more favorable to the officer involved than that awarded by the controller or auditors, the county shall pay reasonable attorney fees, except under paragraph (3).

(2) For an appeal taken by the Commonwealth, the county or taxpayers, if the court's final determination is more favorable to the Commonwealth or county than that awarded by the controller or auditors, the officer who is the subject of the surcharge proceeding shall pay reasonable attorney fees, except under paragraph (3).

(3) If the court's final determination is in part more favorable to the Commonwealth or county and in part more favorable to the officer involved in the surcharge proceeding than that awarded by the controller or auditors, the court may order the Commonwealth or the county to pay a portion of reasonable attorney fees incurred by the officer in connection with the surcharge proceeding or may order the officer who is the subject of the surcharge proceeding to pay a portion of reasonable attorney fees incurred by the Commonwealth, county or taxpayer in connection with the surcharge proceeding.

(b) Allocation.--The attorney fees for appeals involving accounts other than those of county officers shall be allocated in the court's discretion.

(c) Justice and equity.--In adjudications of the official actions of the auditors or controllers other than appeals as provided in section 14931, the court may award reasonable attorney fees to the prevailing party.

(d) Effect of section.--Nothing in this section shall be construed as authorizing personal liability for attorney fees or costs.