Index Index

Special Assessment Bond, Current

NameSpecialAssessmentBondCurrent
Namespacehttp://fasb.org/us-gaap/2020-01-31
Prefixus-gaap
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Special Assessment Bond, Currenten-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The current portion of the carrying value as of the balance sheet date of a type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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