(1) CLERK’S DUTY, NOTICE, REVIEW. The clerk of circuit court shall tax and insert in the judgment and in the judgment and lien docket, if the judgment shall have been entered, on the application of the prevailing party, upon 3 days’ notice to the other, the sum of the costs and disbursements as provided in this chapter, verified by affidavit.
814.10.Taxation of costs.
Ch. 814: Court Costs, Fees, and Surcharges · Last amended 1995 · Last verified July 15, 2026
In one sentenceSection 814.10 lays out the clerk of circuit court’s procedure for taxing costs: the prevailing party applies with notice, the losing party can object and offer proof, and either side can ask the court to review the clerk’s decisions on disputed items.
Full Text of Section 814.10
(2) COST BILL, SERVICE. All bills of costs shall be itemized and served with the notice of taxation.
(3) OBJECTIONS, PROOFS, ADJOURNMENT. The party opposing such taxation, or the taxation of any particular item shall file with the clerk a particular statement of the party’s objections, and the party may produce proof in support thereof and the clerk may adjourn such taxation, upon cause shown, a reasonable time to enable either party to produce such proof.
(4) COURT REVIEW. The clerk shall note on the bill all items disallowed, and all items allowed, to which objections have been made. This action may be reviewed by the court on motion of the party aggrieved made and served within 10 days after taxation. The review shall be founded on the bill of costs and the objections and proof on file in respect to the bill of costs. No objection shall be entertained on review which was not made before the clerk, except to prevent great hardship or manifest injustice. Motions under this subsection may be heard under s. 807.13.
Official Notes
Judicial Council Note, 1988: Sub. (4) is amended to allow motions to review costs to be heard by telephone conference. [Re Order effective Jan. 1, 1988]
Plain-English Summary
Section 814.10 is the general procedural engine behind cost awards in Wisconsin circuit court. Once a party is entitled to costs, the clerk of circuit court taxes them — meaning the clerk fixes the actual dollar amount — and inserts that sum into the judgment and the judgment and lien docket. The prevailing party has to apply for this, give the other side three days’ notice, and back up the request with a verified affidavit.
The opposing party is not without recourse. All bills of costs must be itemized and served along with the notice of taxation, so the other side can see exactly what is being claimed. That party may then file a particular statement of objections, produce proof to support the objections, and the clerk may adjourn the taxation for a reasonable time to let either side gather proof.
The clerk’s decisions are not the last word. The clerk must note every item disallowed and every allowed item that drew an objection, and the aggrieved party can have the court review that decision by a motion made and served within ten days after taxation. That review is confined to the bill of costs and the objections and proof already on file — new objections are barred unless needed to prevent great hardship or manifest injustice. The statute allows these review motions to be heard under section 807.13, which lets certain motions proceed by telephone or audiovisual conference rather than requiring an in-person hearing.
Frequently Asked Questions
How does a party collect the costs a Wisconsin court awarded them?
Under section 814.10(1), the clerk of circuit court taxes the costs and inserts them into the judgment on the prevailing party’s application, after three days’ notice to the other side and a verified affidavit supporting the amount claimed.
What can I do if I think the other side’s bill of costs contains items that shouldn’t be allowed?
Section 814.10(3) lets you file a particular statement of your objections with the clerk and produce proof to support them; the clerk may adjourn the taxation a reasonable time so either side can gather that proof.
Can I appeal the clerk’s decision on which costs to allow?
Yes. Section 814.10(4) lets the aggrieved party move the court to review the clerk’s taxation, as long as the motion is made and served within ten days after taxation.
Can I raise a brand-new objection to a cost item when the court reviews the clerk’s taxation?
Generally no. Section 814.10(4) confines court review to the bill of costs and the objections and proof already on file with the clerk, and bars new objections unless needed to prevent great hardship or manifest injustice.
Does a motion to review a cost taxation have to be heard in person?
Not necessarily. Section 814.10(4) allows these motions to be heard under section 807.13, which permits certain motions to be conducted by telephone or audiovisual conference.
Amendment History
History: Sup. Ct. Order, 67 Wis. 2d 585, 761 (1975); Stats. 1975 s. 814.10; Sup. Ct. Order, 141 Wis. 2d xiii (1987); 1987 a. 403; 1993 a. 486; 1995 a. 224.
Source & verification. Section text and official notes are
reproduced verbatim from the Wisconsin Statutes, published by the
Wisconsin Legislature (Legislative Reference Bureau). Last verified July 15, 2026.
· Official source
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