Miscellaneous revenues shall include anticipated revenues from thecollection of taxes other than the general property tax; the amount of state aid to be received; the amount by which the city is expectedto benefit from taxes collected by the state; the amounts estimatedto be received from servicesand sales, fines and forfeitures, pension or retirement system payments,special assessments, borrowed monies,and any otherspecial or nonrecurring sources. Nothing in this section, however, shall be construedas permitting or requiring the diversion of earmarked, pledged, or dedicatedfunds to purposes other than those for which they are earmarked, pledged, ordedicated.
Alabama Legal Code