Recording the proceeds of special assessment bonds in the capital projects fund as other financing sources- Contribution from property Owners indicates that:

a. Property owners in a special assessment district have constructed capital assets and transferred them to the government

b. The government is obligated in some manner to provide debt service for the bonds in the event of default by assessed property owners

c. The government is not obligated under any circumstances for the special assessment bonds

d. The government has used its power of eminent domain to convert private property to government ownership