Minn. R. Civ. App. P. 139.03 (2026)
Taxation of Costs and Disbursements; Time
Subdivision 1.Time for Seeking Costs.
A prevailing party seeking taxation of costs and disbursements shall file and serve a notice of taxation of costs and disbursements within 14 days of the filing of the court's order or decision.
Subd. 2.Costs in Supreme Court.
Upon reversal in the Supreme Court, a party prevailing in that Court who did not prevail in the Court of Appeals may file and serve separate notices for costs and disbursements in each appellate court within 14 days after the filing of the decision of the Supreme Court, separately identifying costs and disbursements incurred in each court.
Subd. 3.Objections.
Written objections to any taxation of costs and disbursements shall be filed and served with the clerk of the appellate courts within 7 days after service of the notice of taxation. Failure to file and serve timely written objections shall constitute a waiver.
Subd. 4.Decision on Costs.
If no objections are filed, the clerk may tax costs and disbursements in accordance with these rules. If objections are filed, the appropriate appellate court shall determine the amount of costs and disbursements to be taxed. There shall be no appeal from the taxation of costs and disbursements.
(Amended effective March 1, 2001; amended effective January 1, 2020.)
Advisory Committee Comment - 2000 Amendment
The amendment to Rule 139.01 clarifies the rule and, by deleting the statutory reference, makes an award of costs available in a greater variety of appellate proceedings. The amendment to Rule 139.03 allows a party who did not prevail in the Court of Appeals but obtains a reversal in the Supreme Court to seek costs and disbursements related to proceedings in both appellate courts. The notice must be served and filed within 15 days after the Supreme Court's decision. This allows the party who ultimately prevails in the Supreme Court to receive an award of costs and disbursements related to both appellate proceedings, whether or not the party initially prevailed in the Court of Appeals.
Comment - 1983
No appeal may be taken from the taxation of costs.