(A) Time for Filing Motion for Costs. Upon a motion by any party within sixty (60) days after the final decision of the Court of Appeals or Supreme Court, the Clerk shall tax costs under this Rule. (B) Components. Costs shall include: (1) the filing fee, including any fee paid to seek transfer or review; (2) the cost of preparing the Record on Appeal, including the Transcript, and appendices; and (3) postage expenses for service of all documents filed with the Clerk. The Court, in its discretion, may include additional items as permitted by law. Each party shall bear the cost of preparing its own briefs.
(C) Party Entitled to Costs. When a judgment or order is affirmed in whole, the appellee shall recover costs. When a judgment has been reversed in whole, the appellant shall recover costs in the Court on Appeal and in the trial court or Administrative Agency as provided by law. In other cases, the recovery of costs shall be decided in the Court's discretion. Costs against any governmental organization, its officers and agencies, shall be imposed only to the extent permitted by law. (D) Supreme Court Equally Divided. When the Supreme Court justices participating in an appeal are equally divided, neither party shall be awarded costs. See Rule 58(C). Effective Dates
These rules shall take effect as follows:
(A) Appeals and all other proceedings under the Rules of Appellate Procedure initiated on or after January 1, 2001 shall be governed in totality by the revised Rules of Appellate Procedure. Appeals shall be considered initiated either by: (1) the filing a praecipe for appeal under the former rules (Former Appellate Rule 2 ), or; (2) the filing of a notice of appeal under the revised rules (Revised Appellate Rule 9 and 14 ), or; (3) in the case of other types of proceedings in which the appellate review process requires the filing of some other form of initiating document, the filing of such document. (B) If more than one praecipe, notice of appeal, or other initiating document is filed, the appeal or other form of proceeding shall be considered initiated on the date of the filing of the first initiating document. (C) Appeals initiated prior to January 1, 2001 shall be governed by the former Rules of Appellate Procedure throughout the appeal process except as follows: (1) Revised Appellate Rule 25(C) provides generally for an automatic three-day extension of time to file responses to documents served by a party by mail. This is a change from former Appellate Rule 12(D), which allowed an automatic five-day extension for such responses. The revised rule shall apply to all responses to documents shown as filed on or after January 1, 2001. (2) Proceedings on petitions for rehearing shall be governed by the revised rules if the first petition for rehearing is filed on or after January 1, 2001. (3) Proceedings on petitions to transfer an appeal to the Supreme Court shall be governed by the revised rules if the first petition to transfer is filed on or after January 1, 2001. (4) Proceedings on petitions for review of a Tax Court decision shall be governed by the revised rules if the first petition for review is filed on or after January 1, 2001.