City of San Diego
Bonds and other securities issued by the City of San Diego are supported by a variety of revenues and taxes, depending on the issuance, as described in the applicable offering documents for such securities.
Community Facilities Districts
Bonds issued by the City of San Diego's Community Facilities Districts pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, are payable from certain special taxes collected from the owners of certain taxable land within the Districts, and from other specified sources. Pursuant to the offering documents for such bonds, the City has undertaken the responsibility to provide continuing disclosures for the benefit of the owners of the bonds.