retaxation

Retaxation refers to the process by which a court reviews or re-examines an assessment of costs or attorney fees that has already been made by a lower court or a taxing officer. This review is typically initiated by a party who disagrees with the original assessment. The purpose of retaxation is to ensure that the costs awarded are fair, reasonable, and properly calculated according to legal rules and guidelines.

During a retaxation hearing, the court will examine the submitted bills of costs and supporting documentation. Parties may present arguments, evidence, and legal precedents to justify or challenge specific items of expense. Common grounds for challenging a cost award include disputing the necessity of certain services, questioning the reasonableness of hourly rates, or arguing that certain expenses were not properly incurred.

The outcome of a retaxation can result in the modification of the original cost award. The court may uphold the original assessment, increase or decrease the amount awarded, or disallow certain costs entirely. This process provides a mechanism for parties to seek recourse if they believe an error was made in the initial taxation of costs. The rules governing retaxation vary by jurisdiction.