What is a CFD special tax lien?? How does it work?

A CFD special tax is levied on taxable property within a district area that is used to fund authorized public facilities and/or services.

Special taxes for a CFD are typically levied annually and placed on the property tax bill issued by the County.  The special taxes for CFDs created to finance authorized public facilities (infrastructure such as roads, sidewalks, police and fire stations, public libraries, etc.) are typically used to pay back principal and interest on bonds issued for that particular CFD. Special taxes for a CFD created to finance authorized public services are levied to pay for the service provided (such as lighting, landscaping, police protection, fire suppression, library services, etc.).