In Kansaku v. City of Hermosa Beach, Case No. B230611 (2d Dist., Div. 1 May 24, 2012) (unpublished), a non-prevailing party claimed that his motion to tax costs was erroneously denied on the ground it was untimely.
Above: Young women surfing at Hermosa Beach. 1920-1950. Library of Congress.
Nope, not under the circumstances. Prevailing party filed its costs memorandum after judgment was filed, but before notice of entry of judgment was served. Non-prevailing party filed its motion to tax costs one day too late--21 days later rather than the required 20 days (15 days plus 5 days for mail service).
No abuse of discretion in denying the motion; after all, the tax costs motion was late. “There is no requirement that notice of entry of judgment be served before the prevailing party files its memorandum of costs.” (Slip Opn., p. 16.)