Any municipality may accept any gift, bequest, or devise of real or personal property or the income thereof for the purpose of parks, parkways, or boulevards or for improvement or ornamentation of the same, or for the establishment or maintenance in any park, zoo, gardens, observatories, monuments, works of art, or other park purposes, upon any terms and conditions, including exemption from payment of assessments, as may be prescribed by the grantors, donors, or devisors thereof and agreed to by the governing body and board. A municipality may, by resolution, establish a policy for the acceptance of gifts of personal property of value below an amount determined by the governing body.
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