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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)
Any excess funds for which the donor has not provided a specific disposition in the donation agreement shall be transferred to a city fund pursuant to the city's budget process upon the earlier of either:
A. The expiration of five (5) years after the date the city took possession of the donation; or
B. The city's fulfillment of the purpose of the donation. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
A. The city is not obligated to replace any donation or improvement that is lost, stolen, damaged, or worn.
B. Except as otherwise provided in a donation agreement, the city may remove any donated improvement for reasons including, but not limited to: safety, deterioration, neglect, vandalism, or the city's inability to finance ongoing maintenance or repairs. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
A. Annually, after the close of the fiscal year, the finance director shall provide a report to the council regarding donations received during the fiscal year.
B. Before a corresponding donation agreement is executed, the city council shall be informed of any donation that would require a donation agreement under the criteria provided in section 3.60.090.
C. Before a waiver is issued for a donation under section 3.60.090(E), the city council shall be informed of such proposed waiver and the reasons for the waiver issuance. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)