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The costs of publication of the foreclosure list and of the tax foreclosure proceedings shall be taxed by the clerk of the court and paid by the borough. However, these costs shall be apportioned to the tracts ordered sold so that each tract bears its proportionate share. Costs shall be apportioned by determining and assigning each parcel – according to its total tax liability – its percentage of the total tax owed on all parcels. That percentage shall be multiplied by the borough’s total costs and fees to establish each parcel’s allocated share of the costs and fees. These costs, including legal fees incurred by the borough, are a charge against the tract to which apportioned.