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services, receipts from other governments, fines, forfeitures,
and interest income.

REVENUE Bonds with principal and interest payable exclusively from a
REFUNDING revenue source pledged as the payment source before
BONDS issuance. These types of bonds can be issued with or without
voter approval.

RISK MANAGEMENT An organized attempt to protect a government's assets
against accidental loss in the most economical method and
with the least risk.

SOURCE OF REVENUE Revenues are classified according to their source or point of
origin.

SPECIAL ASSESSMENT A compulsory levy made against certain properties to defray
all or part of the cost of a specific improvement or service
deemed to benefit primarily those properties. The following
are examples of special assessments used by the City: street,
curb and gutter, drive approach, sidewalk, mowing, and
demolition assessments.

SPECIAL ASSESSMENT A fund used to account for the construction of improvements
FUND with special assessment funds. The fund also accounts for
the repayment of special assessment from property owners
that have benefited from improvements or services
regardless of the fund responsible for the original
expenditure.

STORMWATER A fund to account for revenues derived from fees charged to
UTILITY homeowners and businesses to finance drainage projects.

TARRANT APPRAISAL An entity established by State of Texas law to insure uniform
DISTRICT property appraisals for all cities in Tarrant County.

TAX RATE The amount of tax stated in terms of a unit of the tax base;
for example, 64.00 cents per $100 valuation of appraised
calculation of taxable property.

TAX ROLL The official list showing the amount of taxes levied against
each taxpayer.

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