Special emergency notes are utilized for which of the following?

Special emergency notes are specifically designed to provide temporary financing that addresses extraordinary circumstances or urgent needs that arise in municipalities. They are particularly used to fund expenses that cannot be anticipated in the regular budget cycle.

In the context of option C, funding for tax maps, master plans, and codifications falls under the category of essential governmental functions that may not have been adequately planned for in the traditional budget. These activities are crucial for proper municipal planning and regulation but can sometimes demand immediate resources to address legal or administrative requirements, making emergency funds necessary.

On the other hand, options that involve general operating expenses or salary adjustments typically rely on regular budget allocations rather than emergency notes. Financing capital projects is often handled through longer-term municipal bonds, which align more with planned expenditures rather than urgent needs.