The Mello-Roos Community Facilities Act allows any county, city, special district or joint powers authority to a establish a Mello-Roos Community Facilities District (CFD) The City of Dublin uses currently has three CFD’s and were created to finance local public facilities and services. Property owners in a Dublin CFD are taxed annually for their share of the debt service on any bonds that the CFD has issued and/or to pay for the cost of City services.