Court costs are generally the fees required to be paid to courts and their officers and are often included in filing fees—fees that must be paid when a litigant files a document with the court, such as a plaintiff’s complaint or petition, or a defendant’s counterclaim. Court costs are often assessed against the losing party in a lawsuit, and the winning or prevailing party is said to be entitled to recover costs of court. Other costs, such as deposition costs for the court reporter and transcription costs may be recoverable by a prevailing party under the broader concept of recoverable costs or taxable costs—in other words, costs that may be taxed against the losing party. Court costs generally do not include attorney fees or expert fees. The specific costs that may be recovered in litigation are often specified in the rules of civil procedure for the relevant state or federal jurisdiction.

In North Carolina, court costs encompass a variety of fees that are payable to the court system and its officers. These costs typically include filing fees, which are required when a party submits documents such as complaints, petitions, or counterclaims. North Carolina General Statutes (NCGS) outline the specific fees and costs associated with court proceedings. It is common for the losing party in a lawsuit to be responsible for paying court costs, and the prevailing party is often entitled to recover these costs. This recovery can extend to certain litigation expenses like deposition and transcription fees, which are considered taxable costs against the losing party. However, court costs do not cover attorney fees or expert witness fees unless there is a statutory provision or contractual agreement that allows for such recovery. The rules of civil procedure in North Carolina, along with relevant statutes, detail which costs can be recovered by the prevailing party in a lawsuit.