About Community Facilities Districts:
In 1982, the Mello-Roos Community Facilities Act of 1982 (Government Code Section 53311 et seq.) (“CFD”) was created to provide an alternate method of financing needed for public improvements and services. Taxes are secured by a lien on CFD properties, and are collected on an annual basis.
The 1982 Act provides counties, cities, school districts, joint powers authority and other special districts authority to establish a CFD which can finance certain public improvements and services. Authorized improvements and services include but are not limited to: