Wisconsin Code § 814.03

Costs to defendant
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(1) If the plaintiff is not entitled to costs under s. 814.01 (1) or (3), the defendant shall be allowed costs to be computed on the basis of the demands of the
complaint.
(2) Where there are several defendants who are not united in
interest and who make separate defenses by separate answers, if
the plaintiff recovers against some but not all of such defendants,

the court may award costs to any defendant who has judgment in
the defendant’s favor.
(3) Notwithstanding subs. (1) and (2), where the department
of health services or a county is joined as a plaintiff pursuant to
ss. 49.89 (2) and 803.03 (2) (a) because of the provision of benefits under subch. IV of ch. 49, the department of health services
or the county shall not be liable for costs to any prevailing
defendant.

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