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26. So long as the reporting government is not primarily responsible for debt under a construction type special assessment, the special assessment, the special assessment
26. So long as the reporting government is not primarily responsible for debt under a construction type special assessment, the special assessment, the special assessment may be reported in a custodial fund.
27. If a reporting government is only secondarily responsible for debt under a construction type special assessment, the special assessment is reported in a custodial Fund.
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