"Assessment Billing" Deduction

[Oofties]

Is an assessment billing from the Revenue Division-Liens Section for "Sewer System Development" deductible for 2019?  If so, where would this be entered? It is a "loan" where principal and interest are paid.  

[jtax]

Probably not.

from https://www.irs.gov/taxtopics/tc503

Many states and counties also impose local benefit taxes for improvements to property, such as assessments for streets, sidewalks, and sewer lines. You can't deduct these taxes. However, you can increase the cost basis of your property by the amount of the assessment. Refer to Publication 551, Basis of Assets for more information. Local benefits taxes are deductible only if they're for maintenance, repair, or interest charges related to those benefits. See Taxes for local benefits in Chapter 22 of Publication 17

If the property in question is a business property (rental/owned by an operating business) then you might look into whether you can depreciate the assessment/betterment in some way. I don't know about that.