Every officer authorized to tax costs in any court for services in any proceeding shall examine the bills presented for taxation, whether such taxation be opposed or not, and must be satisfied that the items charged are correct and legal, and shall strike out all charges for services which, in the officer’s judgment, were not necessary.
814.48.Duty of officers taxing costs.
Ch. 814: Court Costs, Fees, and Surcharges · Last amended 1993 · Last verified July 15, 2026
In one sentenceSection 814.48 requires any officer authorized to tax costs to examine every bill presented, confirm the charges are correct and legal, and strike out any charge the officer judges was not necessary, whether or not the taxation is opposed.
Full Text of Section 814.48
Plain-English Summary
Section 814.48 sets the baseline duty for whoever holds the authority to tax costs in a Wisconsin court. That officer has to examine the bills presented for taxation, no matter whether anyone has opposed the taxation, rather than only scrutinizing bills that draw an objection.
The officer must be satisfied that the items charged are correct and legal before allowing them. And the officer has independent authority, and an obligation, to strike out any charge for services that, in the officer’s judgment, were not necessary — a check that operates whether or not either party has raised the issue.
Frequently Asked Questions
Does an officer taxing costs only need to review a bill if someone objects to it?
No. Section 814.48 requires the officer to examine bills presented for taxation whether such taxation be opposed or not.
What must the officer be satisfied of before allowing a charge in a bill of costs?
That the items charged are correct and legal, according to section 814.48.
Can the officer remove a charge from a bill of costs even if no one objected to it?
Yes. Section 814.48 directs the officer to strike out all charges for services which, in the officer’s judgment, were not necessary, independent of any objection.
Who has this duty to examine and strike charges from a bill of costs?
Every officer authorized to tax costs in any court for services in any proceeding, under section 814.48.
What standard does the officer use to decide whether to strike a charge?
Section 814.48 ties the decision to the officer’s judgment about whether the charged services were necessary.
Amendment History
History: Sup. Ct. Order, 67 Wis. 2d 585, 761 (1975); Stats. 1975 s. 814.48; 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 duty of officer taxing costs814.48 striking unnecessary chargesofficer examine bill of costs wisconsintaxing costs officer discretion wisconsin