The clerk of any court in this state is hereby authorized and required to tax and subscribe all bills of costs arising in any action or proceeding instituted in which such person is clerk, agreeably to the rates which shall, at that time, be allowed or specified by law and shall in no case allow any item or charge unless the clerk shall be satisfied that the service for which it was made was actually performed in the action or proceeding.
5-121.Clerks to tax costs.
Article V. Costs · Not amended since adoption on record · Last verified July 20, 2026
In one sentenceDirects the clerk to tax bills of costs according to the rates the law allows, and forbids allowing any charge unless the clerk is satisfied the billed service was in fact performed in the case.
Full Text of 735 ILCS 5/5-121
Plain-English Summary
This section puts the job of taxing costs squarely on the clerk. The clerk of any court in Illinois is authorized and required to tax and subscribe all bills of costs arising in any action or proceeding filed with that clerk.
The rates the clerk applies are whatever rates are allowed or specified by law at the time. That anchors the clerk's work to the current legal rate schedule rather than any figure the clerk might otherwise choose.
The section also limits what the clerk can allow. No item or charge can be allowed unless the clerk is satisfied the service for which it was made was in fact performed in the action or proceeding, which bars charges for services that were never rendered.
Frequently Asked Questions
Whose job is it to tax bills of costs?
The clerk of the court in which the action or proceeding was instituted.
What rates does the clerk apply when taxing costs?
Those rates allowed or specified by law at the time.
What limits the clerk's authority to allow a charge?
The clerk must be satisfied the service for which the charge was made was in fact performed in the action or proceeding.
Does this section give the clerk discretion to waive costs?
No. It addresses taxing bills of costs at the applicable legal rate, not waiving them.
What is the practical effect of the requirement that the service was performed?
It bars the clerk from allowing any item or charge for a service that was never rendered in the case.
Amendment History
(Source: P.A. 83-707.)
Source & verification. Section text and amendment history are
reproduced verbatim from the Illinois Compiled Statutes, published by the
Illinois Compiled Statutes, Illinois General Assembly / Legislative Reference Bureau. Last verified July 20, 2026.
· Official source
Also known as: clerk taxing costs illinoisbill of costs illinois courttaxation of costs illinois clerk