2005 California Revenue and Taxation Code Sections 5161 Article 3. Action by Public Agency

5161.  (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 to whom it is assigned is disqualified by virtue of
this section.  Where the judge assigned to or who is scheduled to try
the cause or hear the matter is known at least 10 days before the
date set for trial or hearing, the motion shall be made at least five
days before that date.  If directed to the trial of a cause where
there is a master calendar, the motion shall be made to the judge
supervising the master calendar not later than the time the cause is
assigned for trial.  In no event shall any judge entertain such
motion if it be made after the making of an opening statement by
counsel for plaintiff, or if there be no such statement, then after
swearing in the first witness or the giving of any evidence or after
trial of the cause has otherwise commenced.  If the motion is
directed to a hearing (other than the trial of a cause), the motion
must be made not later than the commencement of the hearing.  In the
case of trials or hearings not herein specifically provided for, the
procedure herein specified shall be followed as nearly as may be.
   (2) If such motion is duly presented and such affidavit is duly
filed, thereupon and without any further act or proof, the judge
supervising the master calendar, if any, shall assign some other
judge to try the cause or hear the matter.  In other cases, the trial
of the cause or the hearing of the matter shall be assigned or
transferred to another judge of the court in which the trial or
matter is pending or, if there is no other judge of the court in
which the trial or matter is pending, the chairman of the judicial
council shall assign some other judge to try such cause or hear such
matter as promptly as possible.  Under no circumstances shall a party
or attorney be permitted to make more than one such motion in any
one action pursuant to this section; and in actions where there may
be more than one plaintiff or similar party or more than one
defendant or similar party appearing in the action, only one motion
for each side may be made in any one action or special proceeding.
   (3) Unless required for the convenience of the court or unless
good cause is shown, a continuance of the trial or hearing shall not
be granted by reason of the making of a motion under this section.
If a continuance is granted, the cause or matter shall be continued
from day to day or for other limited periods upon the trial or other
calendar and shall be reassigned or transferred for trial or hearing
as promptly as possible.