California, United States of America
The following excerpt is from Bank of Idaho v. Pine Avenue Associates, 137 Cal.App.3d 5, 186 Cal.Rptr. 695 (Cal. App. 1982):
"It has long been the rule that taxing costs and settling a cost bill are judicial functions, the result of which is a judgment for costs. (See Hopkins v. Superior Court (1902) 136 Cal. 552, 554 [69 P. 299].) The result may not be a determination on the merits of the underlying claim, but it is in all respects a final judgment.
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