Which of the following is true with respect to special assessment levies? Service-type special assessments may not be accounted for in the General or Special Revenue Funds. Taxpayers may opt out of a service-type special assessment if they agree to not use the service funded by the assessment If the government is not liable for the special assessment debt directly or through guarantee, the special assessment is accounted for in an agency fund. Construction-type special assessments are accumulated until there is enough money to finance the construction project