The General Assembly has enacted a new statute (Public Chapter 62) addressing recoverable costs on appeal. The statute became effective on March 23, 2023 when it was signed into law by Governor Lee.
Here is the text of the statute, which will be codified at Tenn. Code Ann. Sec. 20-12-145:
Recoverable costs on appeal include, but are not limited to, 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; premiums paid for bonds to
preserve rights pending appeal and costs incurred to obtain such bonds, including the
cost of letters of credit or other costs incurred to provide security for such bonds pending
appeal; litigation taxes; and any other fees of the appellate court or clerk.
Compare this language with Rule 40(c) of the Tennessee Rules of Appellate Procedure:
(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.
Thus, it appears that the General Assembly has expanded the definition of “recoverable costs” to include “costs incurred to obtain” bonds, costs of obtaining letters of credit, and “litigation taxes.”