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Net position in a private purpose trust fund can be restricted for the citizens of the government. In a county Property Tax Custodial Fund, the

  1. Net position in a private purpose trust fund can be restricted for the citizens of the government.

  1. In a county Property Tax Custodial Fund, the assets property taxes receivable for the county and the liability due to the county general fund are not reported on the statement of fiduciary net position.

  1. In a county Property tax Custodial Fund, the excess of additions over deductions is reported on the statement of changes in fiduciary net position as net position restricted for other governments.

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