Upon the settlement of an execution by a defendant or upon settling any action or demand the sheriff or attorney claiming any fees which shall not have been taxed shall, upon being required by the defendant and on his or her paying the expenses thereof, have his or her fees taxed by some proper officer authorized to tax costs in the court in which the action may be pending or from which the execution shall have been issued.
814.46.Taxation after settlement.
Ch. 814: Court Costs, Fees, and Surcharges · Last amended 1993 · Last verified July 15, 2026
In one sentenceSection 814.46 lets a sheriff or attorney with untaxed fee claims have those fees taxed by the proper officer once a defendant, upon settling an execution or action and paying the expenses of taxation, requires it.
Full Text of Section 814.46
Plain-English Summary
Section 814.46 addresses fees that have not yet gone through the taxation process by the time a case or execution gets settled. Upon settlement of an execution by a defendant, or upon settling any action or demand, a sheriff or attorney who claims fees that have not been taxed can be required by the defendant to have those fees taxed — but only if the defendant pays the expenses of doing so.
Once that requirement is made and the expenses covered, the sheriff or attorney has the fees taxed by whatever officer is authorized to tax costs in the court where the action is pending, or in the court from which the execution issued. This keeps a settlement from becoming an occasion to collect fees that were never verified through the ordinary taxation process.
Frequently Asked Questions
What happens to a sheriff’s or attorney’s untaxed fees when a case settles?
Section 814.46 lets the defendant require those fees to be taxed before they are collected, as long as the defendant pays the expenses of the taxation.
Who taxes the fees in this situation?
Section 814.46 directs that the fees be taxed by a proper officer authorized to tax costs, either in the court where the action is pending or in the court from which the execution was issued.
Does the defendant have to pay for the taxation process itself?
Yes. Section 814.46 conditions the sheriff’s or attorney’s obligation to have the fees taxed on the defendant paying the expenses of that taxation.
Does this section apply to settlements of an execution, or only settlements of the underlying action?
Both. Section 814.46 covers the settlement of an execution by a defendant, as well as settling any action or demand more generally.
Can a sheriff or attorney collect fees that have not been taxed after a settlement?
Not once the defendant has required taxation under section 814.46 and paid the expenses; section 814.47 separately bars collecting fees after that requirement without the taxation having been made.
Amendment History
History: Sup. Ct. Order, 67 Wis. 2d 585, 761 (1975); Stats. 1975 s. 814.46; 1993 a. 486.
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
Also known as: wisconsin taxation after settlement814.46 sheriff attorney untaxed feessettling execution fees taxed wisconsinsettlement fees officer taxation wisconsin