‘Facility’ means any governmental improvement or operation financed for a borrowing local government, including:

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1.  Land and interests therein;

2.  Buildings;

3.  Other structures;

4.  Equipment;

5.  Water systems;

6.  Sewer systems;

7.  Drainage and flood control systems;

8.  Motor vehicles;

9.  Police, ambulance and fire equipment;

10.  Hospitals;

11.  Jails;

12.  Schools;

13.  Libraries;

14.  Highways, streets and sidewalks;

15.  Airports;

16.  Any other purpose for which a local government is authorized to borrow money; and

17.  Furnishings, appurtenances and other items financed in connection with subsections 1 to 16, inclusive.