Madera County

As provided in section 3.20.060 an operator who intends to transfer, sell or terminate it's operations shall notify the tax administrator in writing of such sale, transfer or termination.  The TOT certificate of operation must be retuned to the Tax Collectors office.

A TOT certificate should be closed in the following circumstances:

• You decide to stop renting your property
• You sell the property or plan to sell within the next 30 days
• You decide to use a property management company to handle your current rental OR you change which property management company you are working with