12-345. Exemption of state, county, city, town or political subdivision of a county from court fees No court costs 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.
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