(1) Proceedings or actions involving the employment, discipline, or discharge of wages, hours and working conditions of employees;
(2) Proceedings or actions wherein the state or local government, through any of its departments, institutions or agencies is exercising its power of condemnation or eminent domain;
(3) Proceedings or actions involving the payment or collection of revenue if the court determines that:
(A) The small business taxpayer has not exhausted the administrative remedies available to taxpayers to resolve disputed tax matters; or
(B) The small business taxpayer has acted in bad faith with regard to attempts to ascertain tax liability or to collect a tax;
(4) Any action taken by the department of revenue pursuant to title 67, chapter 1, part 15;
(5) Actions taken during the time of a civil emergency; or
(6) The proceedings or actions required by a state or federal law or federal regulation.
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