Opinion ID: 763539
Heading Depth: 2
Heading Rank: 4

Heading: Attorney's fees as costs

Text: 47 Because it seems incontrovertible that costs are procedural, 13 the question remains whether it matters that § 936 provides attorney's fees be taxed and collected as costs. Okla. Stat. tit. 12, § 936. 48 Under Oklahoma law, attorney's fees are not synonymous with costs. See Sisk v. Sanditen Inv., Ltd., 662 P.2d 317, 320 (Okla.Ct.App.1983) (The usage of the word 'costs' in a statute providing for the award thereof is not ordinarily understood to include attorney fees.). Instead, attorney's fees awards are only permitted under statutes specifically providing for recovery of attorney's fees. See Harlow Corp. v. Bryant Exploration & Prod. Co., 816 P.2d 1154, 1155 (Okla.Ct.App.1991) (holding that statute authorizing award of costs did not authorize trial court to award attorney's fees to prevailing party). Although costs must also be allowed by statute, Oklahoma provides for their universal award to successful plaintiffs and defendants as a matter of course. See Okla. Stat. tit. 12, § 928 (Where it is not otherwise provided by this and other statutes, costs shall be allowed of course to the plaintiff, upon a judgment in his favor, in actions for the recovery of money only, or for the recovery of specific, real or personal property.); id. § 929 (similar, defendants). That attorney's fees are taxed as costs is a matter of form, not substance, and does not render attorney's fees procedural for choice-of-law purposes.