Idaho Code

Idaho Code § 12-114 (2026)

Taxation of costs on appeal in Supreme Court.

✓ current as of May 2026

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Taxation of costs on appeal in Supreme Court.

Whenever costs are awarded to a party by an appellate court, if he claims such costs he must tax the same before the clerk of the Supreme Court, subject to exception and review by the Supreme Court or the judges thereof, within such time and subject to such regulations as the Supreme Court shall by rule direct, and the same when taxed shall be certified by the clerk of the Supreme Court to the clerk of the court from which the appeal was taken, to be there entered as a judgment and to be enforced by execution as in the case of other judgments.

Notes of Decisions

Cited in 3 cases, 1934–1995 · leading case: Henderson v. Cominco Am., Inc., 518 P.2d 873 (Idaho 1973).

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Henderson v. Cominco Am., Inc., 518 P.2d 873 (Idaho 1973). · cites it 12× “Supreme Court Appellate *884 Rule 40 (see Idaho State Bar Desk Book) provides in pertinent part: "Costs may include statutory filing fees, cost of transcript, bond premiums and cost of printed brief * * *.”

State v. Stradley, 899 P.2d 416 (Idaho 1995). · cites it 2× “ATTORNEY FEES The state argues it is entitled to attorney fees and costs on appeal pursuant to I.C. § 12-114 and I.A.R. 40 and 41. We find that there is a legitimate question presented in this appeal as to the ability of the trial court *214 to order such sanctions, and to order…”

Fite v. French, 30 P.2d 360 (Idaho 1934). · cites it 4× “Section 12-114, I. C. A., provides as follows: “Whenever costs are awarded to a party by an appellate court, if he claims such costs he must tax the same before the clerk of the Supreme Court, subject to exception and review by the Supreme Court or the judges thereof, within…”

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