Which of the following may be financed with special emergency notes?

Special emergency notes are specific types of short-term debt instruments that municipal governments can use to finance necessary expenditures that are urgent and unforeseen. These notes are typically issued to cover costs that a municipality cannot forego and requires immediate attention, such as disaster recovery or essential public services.

Financing tax maps and master plans with special emergency notes is appropriate because these are essential for local government planning and development. They often involve urgent updates to ensure effective land use, zoning, and compliance with regulatory requirements, especially when there is an unexpected demand for planning due to changes in local needs or regulations.

Other choices, like building renovations and public safety equipment, may not qualify as urgent or unforeseen expenditures in the same way. While these may be important, they usually involve planned budgets and can be addressed through regular budgetary processes rather than immediate emergency financing. Local staff salaries also tend to be a recurring expense that should be covered through ongoing budget allocations rather than emergency notes, which are designed for non-recurring, urgent financial needs.