Revenues · Licenses/Permits/Fees/Fines
3134 Special Assessments — Street Lighting
Since 2026.10
- What it is
- Benefit assessments levied for street lighting.
- Examples
- Lighting district assessments.
- Do not use for
- Landscape-only assessments (3135).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 17 R04 LightingFUNC_LIGHTING Functional revenues column. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R16 Service Type AssessmentsSERV_TYPE_ASSESS |
| Internal service funds | Form 03 R03 Other Operating RevenuesOTHR_OP_REV |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.