Title 13 — PUBLIC WORKS AND IMPROVEMENTS
Bakersfield Municipal Code Ch. 13.10 Special Tax Districts
Bakersfield Municipal Code · 2026-09 edition · updated 2026-10-02 · Bakersfield
Cite as: Bakersfield Municipal Code Chapter 13.10 · Text as of 2026-10-02
Sections: 13.10.010 Authority. 13.10.020 Title. 13.10.030 Definitions. 13.10.040 Nonexclusivity. 13.10.050 Conflict of law. 13.10.060 Nature of districts. 13.10.070 Construction. 13.10.080 Incorporation of the Mello-Roos Act. 13.10.090 Compliance with chapter. 13.10.100 Extraterritorial jurisdiction. 13.10.110 Adopting goals and policies. 13.10.120 Authorized services. 13.10.130 Authorized facilities. 13.10.140 Services existing before district formation. 13.10.150 Lease of facilities. 13.10.160 Joint community facilities agreement or joint exercise of powers agreement. 13.10.170 Hearings—Continuances. 13.10.180 Special tax levy election. 13.10.190 Public agency as qualified elector. 13.10.200 Refunding bonds—Use of savings.
13.10.010 Authority.¶
The city is a municipal corporation, organized and existing under its Charter and the State constitution, with the power to make and enforce all laws and regulations respecting municipal affairs, subject only to any restrictions and limitations provided in the Charter and in the State constitution. The council finds and declares that providing for special tax districts, to finance certain facilities and services, is necessary, essential, a public purpose, and a municipal affair of the city. (Ord. 4314 § 1, 2006)
13.10.020 Title.¶
This chapter may be cited as the “city of Bakersfield special tax financing law.” (Ord. 4314 § 1, 2006)
13.10.030 Definitions.¶
Unless the context otherwise requires, the following definitions shall govern the construction of this chapter.
“District” means any special tax district formed pursuant to this chapter.
“Facilities” means any or all facilities that a district may finance, purchase, construct, expand, improve, or rehabilitate pursuant to Government Code Section 53313.5.
“Mello-Roos Act” means the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5, commencing with Section 53311, of Part 1 of Division 2 of Title 5 of the Government Code, as amended from time to time). Government Code sections referenced in this chapter shall mean that section as amended from time to time.
“Private residential purposes,” when considering property use, shall not include property used primarily for hotel or residential hotel purposes. Such property shall be deemed used for commercial and nonresidential use.
“Services” means any or all of the following:
1. Maintaining, servicing, or replacing: (a) any street, highway, road, alley, lane, boulevard, pedestrian mall,
parkway, bike path, trail easement, or other way dedicated to public use or used by the public; and (b) all
appurtenances and improvements therein including, but not limited to, medians, street signs, other signage,
street lights, traffic signals, hydrants, soundwalls, drains, tunnels, sewers, curbs, gutters, sidewalks, conduits,
culverts, and channels for drainage purposes, with necessary outlets, cesspools, manholes, catch basins, flush
tanks, septic tanks, disposal plants, connection sewers, ditches, drains, conduits, channels, landscaping, and
hardscaping.
2. Maintaining or servicing any lakes, streams, rivers, creeks, channels or other bodies of water and the
streambeds, riverbeds, creekbeds, channelbeds or lakebeds, or replacing infrastructure necessary to
maintaining or servicing any of the foregoing.
3. Maintaining, servicing, or replacing any landscaping, hardscaping, lighting or signage next to any right-of-
way or other way dedicated to public use or used by the public and described in (1), of this definition, or next
to any canal, basin, or ditch.
4. Establishing and maintaining a reasonable reserve for replacement under (1) through (3), of this
definition. The reserve for replacement shall be a service cost or expense and shall not be deemed payment
for public facilities under Government Code Section 53321(d) when the property subject to the special tax is
used for private residential purposes.
5. Maintaining health and safety services including, without limitation, police, fire, traffic signal control, and
recreational services.
6. Maintaining, caring for, or preserving any facilities defined in this chapter.
7. Any other services allowed pursuant to Section 53313 of the Government Code. (Ord. 4314 § 1, 2006)
13.10.040 Nonexclusivity.¶
The procedures provided in this chapter are not exclusive, but are alternative to any other procedures provided in this code or under state law. (Ord. 4314 § 1, 2006)
13.10.050 Conflict of law.¶
This chapter is to be read and construed with the incorporated Mello-Roos Act. In any conflict between this chapter and the provisions of the Mello-Roos Act, this chapter shall govern. (Ord. 4314 § 1, 2006)
13.10.060 Nature of districts.¶
Districts created pursuant to this chapter shall be deemed financing districts and not separate governmental agencies distinct from the city. (Ord. 4314 § 1, 2006)
13.10.070 Construction.¶
This chapter shall be liberally constructed. (Ord. 4314 § 1, 2006)
13.10.080 Incorporation of the Mello-Roos Act.¶
The Mello-Roos Act is incorporated in and made a part of this chapter. Except as otherwise provided by this chapter, the mode and manner for financing facilities, for levying and collecting special taxes, and for issuing bonds shall be as prescribed in the Mello-Roos Act. (Ord. 4314 § 1, 2006)
13.10.090 Compliance with chapter.¶
Any proceedings taken, special tax levied, or bonds issued pursuant to this chapter shall not be held invalid for failure to comply with the provisions of this chapter provided such failure is not a constitutional defect. (Ord. 4314 § 1, 2006)
13.10.100 Extraterritorial jurisdiction.¶
Any district may be created pursuant to this chapter within the territorial jurisdiction of the city or, upon compliance with the procedures set forth in Streets and Highways Code Sections 5115 through 5118, may extend beyond the territorial limits of the city. (Ord. 4314 § 1, 2006)
13.10.110 Adopting goals and policies.¶
The city may initiate proceedings to establish a district or to annex territory to a district pursuant to this chapter without first considering and adopting goals and policies. Establishing goals and polices as provided in Government Code Section 53312.7, concerning the adoption of local goals and policies, shall be permissive and not mandatory to initiating proceedings pursuant to this chapter. (Ord. 4314 § 1, 2006)
13.10.120 Authorized services.¶
A district special tax, whether approved by vote of landowners or registered voters, may finance services specified in the Mello-Roos Act or services as defined in this chapter. Services financed may supplant services already available in the territory when the district is created or when the territory is annexed to a district. (Ord. 4314 § 1, 2006)
13.10.130 Authorized facilities.¶
A district special tax, whether approved by vote of landowners or registered voters, may finance facilities specified in the Mello-Roos Act or facilities as defined in this chapter. Facilities financed may supplant facilities already available in the territory when the district is created or when the territory is annexed to a district. (Ord. 4314 § 1, 2006)
13.10.140 Services existing before district formation.¶
Notwithstanding Government Code Section 53313, a special tax imposed pursuant to this chapter may finance any facilities or services authorized in this chapter, which were being provided in the territory of the district before the district was created or the territory annexed. The special tax imposed may finance facilities or services that are in addition to existing facilities or services, or that supplant existing facilities or services. (Ord. 4314 § 1, 2006)
13.10.150 Lease of facilities.¶
Notwithstanding Government Code Section 53313.5, the city may lease out facilities financed pursuant to this chapter if the council determines that it is in the best interest of the city to do so. (Ord. 4314 § 1, 2006)
13.10.160 Joint community facilities agreement or joint exercise of powers¶
agreement.
Notwithstanding Government Code Section 53316.2(b), the city, at any time, may enter a joint community facilities agreement with any local agency or public agency, or a joint exercise of powers agreement with any local agency. (Ord. 4314 § 1, 2006)
13.10.170 Hearings—Continuances.¶
The hearing on the proposed formation of a district as required by subdivision (e) of Government Code Section 53321, and the hearing on a proposed annexation to an existing district as required by subdivision (f) of Government Code Section 53339.3, shall be held not less than ten or more than sixty days after the date that the council adopts the resolution of intention to establish the district, or to annex territory, and may be continued from time to time without further notice, but shall be completed within one year of the original hearing date. (Ord. 4314 § 1, 2006)
13.10.180 Special tax levy election.¶
The council shall submit the levy of any special taxes to the qualified electors of the proposed district or to the qualified electors of the territory to be annexed to the district in the next general election or in a special election to be held, notwithstanding any other requirement, including any requirement that elections be held on specified dates, contained in the Elections Code, at least thirty days, but no more than one hundred eighty days following the adoption of the resolution calling the election. (Ord. 4314 § 1, 2006)
13.10.190 Public agency as qualified elector.¶
A public agency shall be a qualified elector and entitled to vote in any election in which landowners are the electors. (Ord. 4314 § 1, 2006)
13.10.200 Refunding bonds—Use of savings.¶
The city may use any savings, from issuing refunding bonds, within the district in any manner that council determines to be in the interests of the district and consistent with the purposes for imposing the special tax. (Ord. 4314 § 1, 2006)
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