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SPECIAL REVENUE FUNDS The Special Revenue Funds are used to account for revenue derived from specific revenue sources that are legally restricted to expenditures for specific purposes. Tax Increment Fund — used to account for revenue received from general property taxes in the form of tax increments. Landfill Tipping Fee Fund — used to account for landfill tipping fees received by the City in accordance with Ordinance 84 -14, Chapter 130.10 of the Ramsey City Code, as authorized by Minnesota Statutes § 115A.921 of the Solid Waste Management Act. This revenue is for the purpose of mitigating and compensating for local risks, cost, and other adverse effects of landfill facilities. Minnesota Department of Natural Resources Grant Fund — used to account for all revenues and expenditures associated with the Small Business Administration (SBA) Natural Resources Development Program Community Tree Planting Grant. Future Sealcoating Fund — used to account for contributions from developers and property owners for sealcoating work. Peace Officers Fund — used to account for Post -Board Reimbursement and other restricted revenues which must be used exclusively for in- service training and other expenditures as specified. Lawful Gambling Fund — used to account for lawful gambling revenues received by the City as authorized by Minnesota State Statutes Chapter 349. Tree and Sod Escrow Fund — used to account for escrows collected from developers or builders to guarantee installation of trees and sod as required in City code. Equipment Revolving Fund — used to account for resources to finance the replacement of City equipment, vehicles, and/or building facilities. Economic Development Authority Fund — used to account for revenues and expenditures associated with economic development activities within the City. Developer's Fees Fund — used to account for demand fees that will be used for storm water management. Community Development Block Grant Fund — used to account for all revenues and expenditures for Community Development Block Grant (CDBG) activity.