Idaho Code

Idaho Code § 12-107 (2026)

Costs on appeal. 

✓ current as of May 2026
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Costs on appeal. 

In the following cases the costs of appeal are in the discretion of the courts:

1.  When a new trial is ordered.
2.  When a judgment is modified. In all other cases the prevailing party shall recover costs, including his costs below when the appeal is to the district court.
Notes of Decisions
Cited in 26 cases (8 in the last 5 years), 1962–2025 · leading case: Saint Alphonsus Diversified Care, Inc. v. MRI Assocs., LLP, 224 P.3d 1068 (Idaho 2010).
Saint Alphonsus Diversified Care, Inc. v. MRI Assocs., LLP, 224 P.3d 1068 (Idaho 2010). · cites it 8× “I.C. § 12-107; I.A.R. 40. Therefore, costs can be awarded to the prevailing party on the appeal, even though that party may not ultimately be the prevailing party in the action.”
Van Orden v. Van Orden, 515 P.3d 233 (Idaho 2022). · cites it 5× “I.C. § 12-107. We also decline to award Christine costs on appeal because she is not the prevailing party.”
Mitchell v. Ramlow, 559 P.3d 1210 (Idaho 2024). · cites it 10× “Ramlow also seeks an 2 award of attorney fees on appeal under Idaho Code section 12-121, and costs under Idaho Appellate Rule 41.”
Hayes v. Medioli, 484 P.3d 195 (Idaho 2021). · cites it 2× “Medioli also requests costs under section 12-107. We reverse the district court’s attorney fee award because we hold Hayes presented a novel issue to that court.”
Big Wood Ranch v. Water Users' Ass'n of the Broadford Slough & Rockwell Bypass Lateral Ditches, Inc., 345 P.3d 1015 (Idaho 2015). · cites it 4× “For these reasons, and because BWR is the prevailing party on appeal, BWR is entitled to attorney fees on appeal pursuant to Idaho Code section 12-120(3).”
Berry v. Koehler, 369 P.2d 1010 (Idaho 1962). · cites it 4× “I.C. § 12-107, subd. 2. TAYLOR, C. J., and SMITH, KNUDSON and McQUADE, JJ.”
Manookian v. Blaine Cnty., 735 P.2d 1008 (Idaho 1987). · cites it 4× “The district court ruled that (1) respondents were not entitled to attorney fees under I.C. § 12-107 and I.R.C.P. 54(d)(1) because they were not the prevailing party, and (2) that under Idaho Appellate Rule 41, Attorney Fees on Appeal, respondents were not entitled to attorney…”
Smith v. Smith, 473 P.3d 837 (Idaho 2020). · cites it 2× “Wife is also entitled to an award of costs pursuant to Idaho Code section 12-107 and Idaho Appellate Rule 40.”
Conley v. Whittlesey, 985 P.2d 1127 (Idaho 1999). · cites it 2× “Conley requests costs on appeal pursuant to I.C. § 12-107, § 12-123 and I.A.R. 40. STANDARD OF REVIEW Review of the lower court’s decision is limited to ascertaining whether the evidence supports the findings of fact, and whether the findings of fact support the conclusions of…”
Primera Beef v. Ward, 457 P.3d 161 (Idaho 2020). · cites it 2× “Accordingly, because Ward prevailed in this appeal, he is entitled to attorney fees under both section 12-120(3) and the terms of the Settlement Agreement.”
Aizpitarte v. Minear, 508 P.3d 1260 (Idaho 2022). · cites it 3× “I.C. § 12-107; Big Wood Ranch, LLC v. Water Users’ Ass'n of Broadford Slough & Rockwell Bypass Lateral Ditches, Inc.”
Griffin v. Potlatch Forests, Inc., 457 P.2d 413 (Idaho 1969). · cites it 4× “I.C. § 12-107. McFADDEN, C.J., and McQUADE and SHEPARD, JJ.”
— Idaho Code § 12-107(2) — 1 case
Mitchell v. Ramlow, 559 P.3d 1210 (Idaho 2024). “Ramlow also seeks an 2 award of attorney fees on appeal under Idaho Code section 12-121, and costs under Idaho Appellate Rule 41.”
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