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-11- <br /> VII. ACCOUNTING FOR REVENUE <br /> Betterments and special assessments are special property taxes. Anticipated revenues from <br /> apportioned and unapportioned betterments and special assessments, including committed <br /> interest, are treated as estimated receipts when setting the tax rate and actual receipts are <br /> credited to the general fund unless: <br /> A. Enterprise Fund <br /> An enterprise fund has been adopted under G.L. Ch. 59 §53F'/2 for the capital improvement <br /> or facility for which the assessments are made. If so,the revenue belongs to the enterprise. <br /> B. Estimated Sewer Assessments <br /> The revenue is from estimated sewer assessments made under G.L. Ch. 83 §15B for a <br /> sewer treatment plant or facility. If so, the revenue is reserved for appropriation to pay for <br /> the cost of constructing the plant for which the assessments are made or the debt service on <br /> the plant. <br /> C. Special Act Betterment Reserves <br /> Special legislation specifically authorizes the betterment and special assessment revenue to <br /> be reserved for appropriation to pay for debt service or other purposes. <br />