Idaho Code § 12-107 : — COSTS AND MISCELLANEOUS MATTERS IN CIVIL ACTIONSCOSTS —107 - COSTS ON APPEAL TEXT PDF In the following cases the costs of appeal are in the discretion of the courts: 1. When a new trial is ordered. 2. When a judgment is modified. In all other cases the prevailing party shall recover costs, including his costs below when the appeal is to the district court. Idaho Code § 12-107 [(12-107) C.C.P. 1881, sec. 698; R.S., R.C., & C.L., sec. 4906; C.S., sec. 7212; I.C.A., sec. 12-107.]