California Statutes

§ 5161. — 5161. (Amended by Stats. 1976, Ch. 499.)

California § 5161.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
Ch. 5.CHAPTER 5. Refunds
Art. 3.ARTICLE 3. Action by Public Agency

This text of California § 5161. (5161. (Amended by Stats. 1976, Ch. 499.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5161. (2026).

Text

(a)Any action to recover taxes pursuant to Article 2 (commencing with Section 5140) by any county, city and county, or municipal corporation shall be brought and tried in any county other than the plaintiff or the county in which the plaintiff is situated and other than the defendant or the county in which defendant is situated.
(b)No judge of the superior court in the plaintiff county or the county in which the plaintiff is situated or in the defendant county or the county in which the defendant is situated shall sit or act in any action brought pursuant to this section.
(1)Any party to or any attorney appearing in any such action may establish such disqualification by an oral or written motion without notice supported by affidavit that the judge before whom such action is pending or t

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Legislative History

Amended by Stats. 1976, Ch. 499.
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California § 5161., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5161..