When the City Collects the Special Tax, the Proceeds of That

When the City collects the special tax, the proceeds of that tax should be accounted for in which fund of the City of Arlington?

A) Agency Fund.
B) Special Assessment Fund.
C) Capital Project Fund.
D) Debt Service Fund.
Use the following information to answer questions #23 - #25.
The citizens of a specific area of the City of Arlington approved the construction of sidewalks in their residential neighborhood and approved a $1 million bond issue to finance construction of those sidewalks.The citizens agreed to a special tax on their property for 20 years in an amount sufficient to pay principal and interest on the bonds.The City will oversee the construction of the sidewalks and act as agent for servicing the debt.If the special tax is not sufficient to make the principal and interest payments, the City will assume the obligations.