Minnesota Taxation of Costs and Disbursements is the taxation of court costs and disbursements, or expenses, paid by a party in a civil lawsuit. It also applies to appellate proceedings. The taxation of costs and disbursements arises when a party brings an action in court and the court assesses the costs and disbursements to the prevailing party. The taxation of costs and disbursements is governed by Minnesota Statutes, section 548.14. The prevailing party must file a statement of costs and disbursements with the court and serve it upon the other party. The court will then tax the costs and disbursements and enter an order for the non-prevailing party to pay the taxed costs and disbursements to the prevailing party. Types of Minnesota Taxation of Costs and Disbursements include: 1. Filing Fees: These are fees assessed by the court for filing a complaint, a motion, or other documents. 2. Service Fees: These are fees associated with serving a summons, complaint, or other documents. 3. Witness Fees: These are fees paid to witnesses for appearances or depositions. 4. Transcript Fees: These are fees paid for court transcripts. 5. Other Costs: These are costs that are not specifically listed, such as attorney fees and other related expenses.