53-26-9: AMENDMENTS AND MODIFICATIONS OF LEASE:
Before executing any amendments or modifications to a tax exempt lease, the City will: a) determine whether such amendments or modifications are deemed to be a reissuance by the Internal Revenue Service; and b) if such amendments or modifications are deemed to be a reissuance, file with the Internal Revenue Service such documents, including a Form 8038-G, as are necessary to maintain the tax exempt status of the lease. (2019 Compilation)