(1) The court deciding the appeal shall have power to award costs at its discretion.
(2) Costs awarded under this section to the Municipality shall be recoverable by the Municipality as if they were arrears of a tax due from the appellant.
(3) If the Municipality fail to pay any costs awarded to an appellant under this section within ten days after the date of the communication of the order for payment thereof, the court awarding the costs may order the person having the custody of the balance of the municipal fund to pay the amount.