The Madera County Treasurer and Tax Collectors offices, located at 200 West 4th Street provide a means for the County to collect all reasonable and necessary taxes approved by the County Board of Supervisors. Taxes are consistent with State of California Tax Law and Constitutional Article 13(a). The most common types are secured, unsecured and supplemental property taxes. In addition, the Treasurer/Tax Collectors office receives Transient Occupancy Taxes (hotel and motel), business improvement district taxes, prepares and collects business license fees and conducts an annual sale of property of property's deemed to be in tax default five (5) or more years.