[2] The name Mello-Roos is derived from its co-authors, Senator Henry J. Mello (D-Watsonville) and Assemblyman Mike Roos (D-Los Angeles).
New ways to fund local public improvements and services were considered and adopted by the California State Legislature.
Sometimes a real estate developer is the only "voter" in such property owner elections that approve a Mello-Roos tax.
This is spelled out in the "Rate and Method of Apportionment" of the special tax, which is a legal document approved in the proceedings.
[3] Mello-Roos community facilities districts may pay for the following public improvements and services: streets, water, sewage and drainage, electricity, infrastructure, schools, parks and police protection to newly developing areas.
Proposition 218 includes a provision constitutionally reserving to local voters the right to use the initiative power to reduce or repeal any local tax, assessment, fee or charge, including provision for a significantly reduced petition signature requirement to qualify a measure on the ballot.
[8] A Mello-Roos tax or charge levied to finance a service is generally subject to reduction or repeal using the local initiative power under Proposition 218, including the significantly reduced petition signature requirement thereunder.
A Mello-Roos tax or charge levied to repay bonds is a legally more complex situation because federal contract impairment issues may preclude the exercise of the local initiative power under Proposition 218.