The city shall make no representation or guarantee as to the tax implications of any donation made to the city. Information provided by the city, its officials, employees, or agents in connection with a donation is not intended to be a substitute for professional advice. Each donor is responsible for documenting the value of the donation for tax purposes. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)