12-304. Exemption of state, county, city, town or political subdivision of a county from court fees
No court fees shall be charged:
1. The state, a county, a city, a town or a political subdivision of a county.
2. A commission, board or department of the state, a county, a city, a town or a political subdivision of a county.
3. An official of the state, county, city, town or political subdivision of a county, who is a party to an action in his official capacity.