Rule 40 Costs

(a) To Whom Allowed. Except as otherwise provided by statute or these rules, if an appeal is dismissed, costs shall be taxed against the appellant unless otherwise agreed by the parties or ordered by the court; if a judgment is affirmed, costs shall be taxed against the appellant unless otherwise ordered; if a judgment is reversed, costs shall be taxed against the appellee unless otherwise ordered; if a judgment is affirmed or reversed in part, or is vacated, costs shall be allowed only as ordered by the appellate court. Costs related to the filing of motions, orders and briefs by amicus curiae shall be assessed and collected against the amicus curiae filer unless the court orders otherwise.

(b) Costs for and Against the State of Tennessee. In cases involving the state of Tennessee, its officers, or agencies, costs shall be awarded in accordance with the provisions of subdivision (a) of this rule.

(c) Recoverable Costs on Appeal. Recoverable costs on appeal include the cost of preparing and transmitting the record, the cost of a transcript of the evidence or proceedings, the cost of producing necessary copies of briefs and the record, the premiums paid for bonds to preserve rights pending appeal, and any other fees of the appellate court or clerk.

(d) Party’s Statement of Recoverable Costs; Objections. If a party has not been assessed costs on appeal under section (a) of this rule, that party may file with the appropriate appellate court a Party’s Statement of Recoverable Costs in order to recover costs on appeal pursuant to section (c) of this rule. The party shall file the Party’s Statement of Recoverable Costs no later than 15 days after the issuance of the mandate; the Party’s Statement of Recoverable Costs may not be filed before the issuance of the mandate. The party against whom costs have been assessed under section (a) shall be liable for such costs. If the court assesses costs against both the appellant and appellee, the parties shall bear their own costs and may not recover any costs on appeal under section (c) of this rule. Any party shall have 15 days after the filing of the Party’s Statement of Recoverable Costs to file any objections with the appellate court clerk.

(e) Rate of Cost for Producing. A party’s costs of producing necessary copies of briefs or other appellate papers which are recoverable costs under section (c) shall be taxable at rates not higher than those generally charged for photocopying in the area where the office of the attorney seeking such costs is located.

(f) Resolution of Objections to Party’s Statement of Recoverable Costs. If objections are timely filed to the Party’s Statement of Recoverable Costs, the appellate court clerk shall consider all of the documents filed relative to the Party’s Statement of Recoverable Costs and issue a clerk’s report in which the clerk shall approve and/or disapprove such costs in whole or in part as being authorized and/or not authorized by law. Any party may file an objection to the clerk’s decision with the appropriate appellate court within 10 days of the filing of the clerk’s report.

(g) Amended Mandate. If no objection to a Party’s Statement of Recoverable Costs is timely filed, the appellate court clerk shall issue an amended mandate with the addition of the Party’s Statement of Recoverable Costs. If no objection to the clerk’s report is timely filed, the appellate court clerk shall issue an amended mandate with the addition of the clerk’s report and accompanying Party’s Statement of Recoverable Costs to the mandate. If an objection to the clerk’s report is timely filed, the appellate court clerk shall issue an amended mandate by adding the order of the appropriate appellate court resolving the cost dispute.

(h) Enforcement of Amended Mandate. A party who seeks to enforce collection of the Party’s Statement of Recoverable Costs in the amended mandate from the liable party may do so by filing a motion in the trial court from which the appeal originated.

(i) Forfeiture of Costs of the Clerk of the Trial Court. For failure to complete and transmit the record on appeal in the time and manner provided in these rules, the clerk of the trial court shall forfeit the clerk’s entire fee set forth in Tenn. Code Ann. §8-21-401(i)(11) for preparing and transmitting the record or such portion thereof as appropriate to the appellant(s) who paid such a fee.