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- 6 - <br />7.5. The City encourages donation of materials with the understanding that <br />such items have a useful life, and that the City assumes no responsibility <br />for replacement or upkeep. Once a donation is accepted, it becomes City <br />property and the City may maintain, replace, relocate, or dispose of the <br />item, unless the donation is explicitly restricted. <br />7.6. The City cannot guarantee the tax deductibility of a donation. <br />8.B. - Page 19