The citizens of the Century City's Central Heights subdivision requested an enhanced general stormwater management infrastructure for their community. The City Council of Century City agreed to the installation of improvements including gutters, culverts, and underground water management in the community. They issued a general obligation bond supported by the full faith and credit of the city, but payable from a pledge of revenues from a special assessment on the Central Heights subdivision homeowners, levied specifically for the repayment of the debt. Century City would most likely account for the receipts from the special assessment in a(n):