§ 9.4.3 LIABILITY OF GOVERNMENTAL ENTITIES FOR COSTS

• Jurisdiction: Arizona

§ 9.4.3 Liability of Governmental Entities for Costs

"No court costs shall be charged" to state, local, or county governmental units, or to agencies and officials of these governmental units (assuming the official is a party to the action in an official capacity). A.R.S. § 12-345. Governmental units have argued in a number of cases that A.R.S. § 12-345 exempts them from taxation of costs. The courts have held, however, this statute refers only to those fees (e.g., filing fees) that are otherwise to be paid by governmental units to the court or court officers, and not to the recovery of taxable costs incurred by a successful litigant against governmental bodies and officials. Hammons v. Waite, 30 Ariz. 392, 394-96, 247 P. 799, 800 (1926) (interpreting predecessor to A.R.S. § 12-345); City of Phoenix v. Kenly, 21 Ariz. App. 394, 397, 519 P.2d 1159, 1162 (1974) (costs taxed against City of Phoenix); State v. Juengel, 15 Ariz. App. 495, 501-02, 489 P.2d 869, 875-76 (1971) (costs taxed to state in action for negligence). As the court...