OPINION
WREN, Judge.
The sole issue raised in this appeal is whether a sanitary district organized under the laws of the State of Arizona is exempt from payment of a Superior Court filing fee. We hold that it is not.
Appellant is a sanitary district organized under Title 36, Ch. 11 of the Arizona Revised Statutes, § 36-1301 et seq. Under this statute, appellant was formed for the purpose of providing sanitary sewerage disposal to certain...
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