Background The Mello-Roos Act requires that, as a condition precedent to the sale of bonds (absent certain special findings), the legislative body of a community facilities district (CFD) must determine that the value of real property within the district be at least three times the principal amount of all new debt secured by special taxes and existing debt secured by special taxes or assessments.
Study on Appraisal of Real Estate for Land-Secured Financings
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