A.R.S. § 12-342: Costs on appeal

A. On an appeal by the party against whom judgment was given in the court below, if the judgment of the appellate court is against him, but for a lesser amount, he shall recover costs in the appellate court, but shall be adjudged to pay costs in the court below. If the judgment of the appellate court is against him for the same or a greater amount than in the court below, the adverse party shall recover costs in both courts.

B. On an appeal by the party in whose favor judgment was given in the court below, if the judgment of the appellate court is in his favor for a greater amount, he shall recover costs in both courts. If judgment of the appellate court is in his favor but for the same or less amount than in the court below, he shall recover costs in the court below and pay costs in the court above.