Arizona Revised Statutes
Ariz. Rev. Stat. § 12-304 (2026)
Exemption of state, county, city, town or political subdivision of a county from court fees
✓ current as of May 2026
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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.
Notes of Decisions
Cited in 3
cases, 1980–1981 · leading case: Pinetop-Lakeside Sanitary Dist. v. Ferguson, 630 P.2d 1032 (Ariz. 1981).
Pinetop-Lakeside Sanitary Dist. v. Ferguson, 630 P.2d 1032 (Ariz. 1981). “A.R.S. § 12-304 exempts counties from paying a fee for filing a complaint.”
Pinetop-Lakeside Sanitary Dist. v. Ferguson, 630 P.2d 1036 (Ariz. Ct. App. 1980). “Appellant claims its exemption from Superior Court filing fees by virtue of A.R.S. § 12-304: Exemption of state, county or political subdivisions *305 No court fees shall be charged: 1.”
Tahtinen v. Superior Court, Pinal Cnty., 637 P.2d 723 (Ariz. 1981). “The state, counties, state and county agencies, and state and county officials are exempted from the payment of court fees by A.R.S. § 12-304. 2 . “No law shall be enacted granting to any citizen, class of citizens, or corporation other than municipal, privileges or immunities…”
— Ariz. Rev. Stat. § 12-304(1) — 1 case
Pinetop-Lakeside Sanitary Dist. v. Ferguson, 630 P.2d 1032 (Ariz. 1981). “A.R.S. § 12-304 exempts counties from paying a fee for filing a complaint.”
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