Local Rule LR 54: TAXATION AND PAYMENT OF COSTS
N.D. Iowa — Civil rule
LR 54 TAXATION AND PAYMENT OF COSTS a. Procedure for Taxation of Costs.
1. District Court Before Appeal (Fed. R. Civ. P. 54(d)(1)).
A. Completion of Forms. Within 14 days after entry of judgment, a party entitled to recover costs must complete and file an Administrative Office 133 form ("AO 133 form"), which is available on the courts' websites. Failure to file the AO 133 form by this deadline constitutes a waiver of the right to have costs taxed.
B. Bill of Costs Guidelines. Guidelines regarding preparation of an appropriate bill of costs are available from the Clerk of Court for the respective district.
C. Resistance to Taxation. A party opposing the taxation of costs must file a resistance to the A.O. 133 within 14 days after service of the AO 133 form.
D. Reply to Resistance. Generally, a reply is not needed unless the Clerk of Court indicates that a reply would be helpful in resolving a dispute.
E. Taxation by Clerk of Court. On or after 21 days after service of the AO 133 form, the Clerk of Court will tax the appropriate costs.
F. Review. Any party may seek review of the Clerk of Court's taxation of costs in accordance with Federal Rule of Civil Procedure 54(d)(1).
2. Costs on Appeal Taxable in District Court (Fed. R. App. P. 39(e)). All costs on appeal taxable in the district court pursuant to Federal Rule of Appellate Procedure 39(e) are waived unless, within 21 days after the issuance of the mandate by the circuit court, the party entitled to those costs either includes them on an AO 133 form and files the AO 133 form with the Clerk of Court or otherwise files a document with the Clerk of Court requesting taxation of these costs.
b. To Whom Payable. All costs taxed are payable directly to the party entitled to those costs and not to the Clerk of Court, except in suits for civil penalties for violations of criminal statutes and suits involving the United States not handled by the United States Department of Justice.