The 2023 Florida Statutes
Lee County next challenges the court's decision to award, as a cost in the civil action, the $700.00 filing fee Galaxy paid to institute an administrative appeal of the county's denial of its application for a tent permit to sell fireworks. As with the other costs, court costs are taxable only if authorized by statute or rule. Lake Region Paradise Island, Inc. v. Graviss, 323 So.2d 610, 612 (Fla. 2d DCA 1975). The Lee County Hearing Examiner dismissed the appeal after determining that she had no jurisdiction to decide the constitutional issues Galaxy raised. Galaxy then filed its declaratory action in circuit court. This was, however, an entirely new proceeding; the circuit court was not acting in an appellate capacity to review the hearing examiner's determination. The fee paid to pursue the administrative appeal was not an expense incurred in prosecuting the civil action. See Certain Lands, 518 So.2d at 389. No rule or statute permits recovery of costs incurred in an administrative appeal that was not a part of the civil action. See §§ 57.021, 57.041, Fla. Stat. (1995). Accordingly, we reverse the trial court's award of $700.00 for the administrative appeal filing fee.
It has been recognized that costs are also not awarded unless they are authorized by statute or by the parties' agreement and, if awarded, such costs are taxable only pursuant to the statute or rule. Israel, 470 So.2d at 863; Miller v. Colonial Baking Co., 402 So.2d 1365, 1367 (1st DCA 1981) (citing Sears, Roebuck Co. v. Richardson, 343 So.2d 678, 679 (Fla. 1st DCA 1977)). The statute on court costs states that costs shall be taxed "in each action when it is determined." § 57.021, Fla. Stat. (1995).
We affirm the final judgment in favor of appellees. Appellees failed to timely file their motion to tax appellate costs. Accordingly, we vacate that part of the order which granted and taxed the cost of the supersedeas bond. See Florida Rule of Appellate Procedure 9.400(a); Thornburg v. Pursell, 476 So.2d 323 (Fla. 2d DCA 1985). However, we hold that because the trial transcript of the first trial was prepared for and used by the parties at the hearing on the motion for a new trial, the transcript is a properly taxable cost of the first trial, and not an appellate cost. See section 57.021, Florida Statutes (1987). Accordingly, we hereby reverse and remand to the lower court to enter its order in accordance with this opinion.
In contrast, only the employer and employee are parties in a position to gain or lose by the results of a compensation appeal. As to an employer, this is because an ultimately successful claim adversely affects the tax account maintainable under section 443.131(3)(a), Florida Statutes (1987); in this case, therefore, Eckerd would simply have been better off financially if Johnson had lost rather than won the case. It follows that it was the unsuccessful real party in interest. As such, under the established law, and even though there is no specific such provision in the Unemployment Compensation Act, Eckerd was correctly held liable under the general costs statute, section 57.021, Florida Statutes (1987), and rule, Florida Rule of Appellate Procedure 9.400, for the costs in question. See 20 Am.Jur.2d Costs § 26 (1965); 12 Fla.Jur.2d Costs § 13 (1979).
These statutory criteria clearly contemplate that the fee determination is to be made at the conclusion of the proceedings. See City of St. Petersburg v. Vinoy Park Hotel Co., 354 So.2d 136 (Fla. 2d DCA 1978); Smith v. City of Tallahassee, 198 So.2d 380 (Fla. 1st DCA 1966). The Florida Supreme Court has indicated that costs in eminent domain proceedings should be assessed "as costs are assessed in all other civil actions." Florida East Coast Railway v. Martin County, 171 So.2d 873, 883 (Fla.), cert. denied, 382 U.S. 834, 86 S.Ct. 79, 15 L.Ed.2d 78 (1965). Of course, costs in other civil actions are assessed at the conclusion of the proceedings when the cause is "determined." See § 57.021, Fla. Stat. (1981).
Generally, "[i]t is well established that costs are not awarded except where authorized by statute or agreement of the parties and that such costs are taxable only pursuant to statute or rule." Sears, Roebuck Co. v. Richardson, 343 So.2d 678, 679 (Fla. 1st DCA 1977). In the present case, we can find no statutory authority for the award of costs. Additionally, the taxation of costs provided for in § 57.021, Fla. Stat. (1979), may not take place after a mistrial. See Richardson, 343 So.2d at 679-80. Instead, costs may be taxed only after the final determination of a cause. Id.; Brinker v. Ludlow, 379 So.2d 999, 1001-02 (Fla.3d DCA 1980).
Under Section 57.021, Florida Statutes (1977), costs are taxed after an action is determined. This provision has been construed to mean that costs may not be taxed until after final determination of the cause. Sears, Roebuck Company v. Richardson, 343 So.2d 678 (Fla.1st DCA 1977).
Finally, the taxing of costs by the Court without a motion or other appropriate pleading is assigned as error. In the absence of a stipulation or agreement on costs, they should be taxed pursuant to Section 57.021, F.S.
The record before this court does not reveal any motion to tax costs or any other documentation to sustain the sum awarded as court costs by the trial court. Section 57.021, Florida Statutes (1975), requires that a duplicate of the costs bill enumerating each item of costs shall be kept on file among the original papers in the action.
. . . See §§ 57.021, 57.041, Fla. Stat. (1995). . . .
. . . .” § 57.021, Fla. Stat. (1995). . . .
. . . See section 57.021, Florida Statutes (1987). . . .
. . . Unemployment Compensation Act, Eckerd was correctly held liable under the general costs statute, section 57.021 . . .
. . . counterclaims filed by the tenant, this court retains jurisdiction to tax costs under Florida Statutes, Section 57.021 . . . In the absence of a stipulation or agreement on costs, they may be taxed pursuant to Section 57.021, . . .
. . . According to F.S. 57.021, “the clerk or the judge shall tax the costs accruing in each action. . . .” . . .
. . . See § 57.021, Fla.Stat. (1981). . . .
. . . Additionally, the taxation of costs provided for in § 57.021, Fla. . . .
. . . Under Section 57.021, Florida Statutes (1977), costs are taxed after an action is determined. . . .
. . . In the absence of a stipulation or agreement on costs, they should be taxed pursuant to Section 57.021 . . .
. . . . § 57.021, Fla.Stat. (1975). . American Service Mutual Insurance Co. v. . . .
. . . Section 57.021, Florida Statutes (1975), requires that a duplicate of the costs bill enumerating each . . .
. . . Section 57.021, F.S.1973, provides as follows: “Costs; taxing. — The clerk or the judge shall tax the . . . resulting from the mistrial are certainly amenable to taxation as may be appropriate pursuant to § 57.021 . . .