Arkansas Code
Subchapter 4 - Costs Generally
§ 16-68-409. Taxation of costs — No charge for service not performed

(a)
(1) The clerk shall tax and subscribe all bills of costs arising in any cause or proceedings instituted or adjudged in the court of which he or she is clerk, corresponding to the fees which shall, for the time being, be allowed by law.
(2) The clerk shall in no case allow any item or charge, unless the service for which it was made was actually performed in the cause.

(b) Any person aggrieved by the taxation of any bill of costs may upon application have the bill of costs retaxed by the court in which the action or proceeding was had, and in the retaxation, all errors shall be corrected by the court.

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