Los municipios podrán tomar dinero a préstamo mediante obligaciones especiales evidenciadas por otros instrumentos de crédito que no sean bonos, pagarés o pagarés en anticipación de bonos. La contratación de dichos instrumentos se regirá por las disposiciones de este capítulo aplicables a la emisión de pagarés en caso de obligaciones por términos no mayores de ocho (8) años y los aplicables a la emisión de bonos de obligación especial en caso de obligaciones por términos mayores de ocho (8) años. En casos de instrumentos de anticipación de contribuciones e ingresos, los instrumentos, incluyendo cualquier renovación de éstos, vencerán no más tarde de noventa (90) días después del cierre del año fiscal en anticipo de cuyas contribuciones o ingresos fueron contratados.
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