This chapter does not apply to a claim arising:
(1) in connection with the assessment or collection of taxes by a governmental unit;
(2) from the action of an employee while responding to an emergency call or reacting to an emergency situation if the action is in compliance with the laws and ordinances applicable to emergency action, or in the absence of such a law or ordinance, if the action is not taken with conscious indifference or reckless disregard for the safety of others; or
(3) from the failure to provide or the method of providing police or fire protection.