Code of Alabama
Article 2 - Municipal Bonds Generally.
Section 11-81-51 - Purposes for Which Bonds May Be Issued.

All municipalities shall have full and continuing power and authority within the limits of the Constitution now in effect or that may be hereafter provided to issue and sell bonds (when such issue is authorized by an election as provided in this article if such election is required by the Constitution, but without an election if an election is not so required) for the following named purposes:
(1) For the purpose of constructing, reconstructing, enlarging or extending public buildings, sewers, streets, alleys, bridges and public schoolhouses and buildings and of constructing or acquiring by purchase or otherwise water, electric light, electric power and gas plants and systems or any two or more such plants or systems combined, including transmission and distribution systems, and of constructing enlargements and extensions to any such plants or systems;
(2) For the purchase of real estate necessary for any improvement authorized by law or for the site for any building or improvement to be used for public purposes;
(3) For extending, enlarging, improving, repairing or securing the more complete use of and enjoyment of any building or improvement owned, purchased or constructed by the municipality and for equipping and furnishing the same;
(4) For the erection of incinerators or garbage disposal plants or for the purpose of providing other means for the disposal of garbage and refuse matter;
(5) For the construction of streets and sidewalks and for the repairing or improving of any street or sidewalk or other public highway;
(6) For opening, widening and extending any street or public highway;
(7) For purchasing or condemning any land necessary for street or highway purposes and for improving the same by paying any portion of the cost of such improvement;
(8) For the erection of infirmaries, hospitals and pesthouses or for rebuilding, extending, enlarging or repairing same;
(9) For the erection of prisons, workhouses, police stations and houses of refuge and correction;
(10) For the erection of market houses and provision of market places;
(11) For the erection of city or town halls and public offices;
(12) For the erection of public schoolhouses and buildings to be used in connection with same;
(13) For the erection and establishment of public auditoriums and other buildings for public meetings and for the purpose of rebuilding, extending, enlarging, repairing and equipping and furnishing the same;
(14) For acquiring, providing or constructing waterworks to supply water to such municipal corporations or to the inhabitants thereof and for the purpose of repairing, improving, extending or enlarging such waterworks system;
(15) For acquiring, providing or constructing lighting plants for supplying light to the municipality or to the inhabitants thereof and for the purpose of repairing, improving and maintaining such lighting plants;
(16) For purchasing or providing grounds for cemeteries, or for enclosing, improving or embellishing the same;
(17) For building crematories and public burial vaults;
(18) For the construction of sanitary and storm water sewers or drains, sewerage plants, and filtration beds and for the purpose of acquiring land or right-of-way for such purposes;
(19) For the establishment of free public libraries and reading rooms;
(20) For the establishment of public baths;
(21) For improving any watercourse or waterfront, for constructing docks, wharves, landings, levees and embankments within the limits of the municipality and for the purpose of protecting the municipality from the encroachments of streams and rivers;
(22) For the payment of obligations arising from emergencies resulting from epidemics or floods or other forces of nature;
(23) For the purchase or condemnation of the necessary land for parks, boulevards and public places, for improving or completing the same or for acquiring additional land for parks, boulevards or public places;
(24) For constructing or repairing viaducts, bridges and culverts and for purchasing or condemning land necessary therefor;
(25) For the purpose of constructing bridges or tunnels over or under any railroad track or for the abolition of grade crossings and for the purpose of paying for damage caused to abutting property owners by the construction of any one of the improvements named in this subdivision;
(26) For erecting any building necessary for a fire department, and for the purchase of fire engines, fire boats or fire equipment;
(27) For constructing water towers, reservoirs and cisterns or for paying the cost of placing underground the wires or other signal apparatus of any fire department;
(28) For the purpose of providing for the payment of any obligations of any municipal corporation, whether arising from administration or from the acquisition of any property for public use or the construction of any improvement or otherwise, or whether said obligations shall have matured or not at the time of said issue;
(29) For the payment of any deficiencies in the revenue of any municipal corporation;
(30) For the funding of floating debts;
(31) For the funding of interest on debts whether such debts are represented by bonds, notes, interest coupons or other obligations;
(32) For the funding of such amount or portion of any judgment entered against the municipality as represents either principal or interest or both principal and interest of any bonded or other indebtedness of the municipality, together with any unpaid interest then accrued on such amount or such portion of such judgment;
(33) For the purpose of providing any money or moneys deemed necessary by the governing body to provide for the administration of the municipality to the expiration of the fiscal year;
(34) For constructing, establishing or acquiring abattoirs and the necessary land upon which to operate same;
(35) For the erection of public comfort stations;
(36) For the payment, in cities having a population of 100,000 or more according to the most recent federal census, of any existing or anticipated deficiencies in the revenues of the city board of education in such cities respectively, by whatever name called, for the funding of floating debts of any such city board of education in any such city and for such other school purposes as may be deemed necessary by such city board of education in any such city; and
(37) For such other purposes for which such municipal corporation is authorized by law or charter to expend money.