No sheriff, attorney or other person shall collect any fees, after having been required as aforesaid to have the same taxed, without such taxation having been made.
814.47.Fees not collectible till taxed.
Ch. 814: Court Costs, Fees, and Surcharges · Last amended 1975 · Last verified July 15, 2026
In one sentenceSection 814.47 bars a sheriff, attorney, or anyone else from collecting fees, once required under section 814.46 to have those fees taxed, until the taxation has been made.
Full Text of Section 814.47
Plain-English Summary
Section 814.47 backs up the taxation requirement set out in section 814.46 with a collection bar. No sheriff, attorney, or other person may collect fees after having been required, as section 814.46 describes, to have those fees taxed — unless the taxation has taken place.
The rule is short but effective: it removes any incentive to skip or delay the taxation process once a defendant has invoked the right to demand it. Fees stay uncollectible until the officer authorized to tax costs has done so.
Frequently Asked Questions
Can a sheriff or attorney collect fees before they have been taxed, after a defendant demanded taxation?
No. Section 814.47 bars collecting fees after having been required, under section 814.46, to have them taxed, unless the taxation has been made.
Does this bar apply only to sheriffs and attorneys?
No. Section 814.47 refers to no sheriff, attorney, or other person, so it reaches anyone claiming fees that were required to be taxed under section 814.46.
What triggers the obligation this section enforces?
A defendant’s demand under section 814.46 that untaxed fees be taxed, made upon settling an execution or an action, and the defendant’s payment of the expenses of that taxation.
What happens once the taxation required under section 814.46 has been completed?
Section 814.47’s collection bar is tied to taxation not having been made; once taxation occurs, the bar no longer prevents collection of the taxed fees.
Why does Wisconsin law pair sections 814.46 and 814.47 together?
Section 814.46 gives a defendant the right to require untaxed fees to be taxed upon settlement, and section 814.47 makes that right meaningful by barring collection of those fees until the required taxation happens.
Amendment History
History: Sup. Ct. Order, 67 Wis. 2d 585, 761 (1975); Stats. 1975 s. 814.47.
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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