At the time the city council approves a final map, it shall also accept, subject to improvement, or reject any irrevocable offer of dedication. The city clerk shall certify on the map the action by the legislative body. If any irrevocable offers of dedication are rejected at such time, relating to streets, paths, alleys, rights-of-way for local transit facilities or storm drainage easements, the offer of dedication shall remain open, and the city council may by resolution at any later date, and without further action by the subdivider, rescind its action and accept open the aforesaid streets, paths, alleys, rights-of-way for public transit facilities or storm drainage easements for public use. Such later acceptance shall be recorded in the office of the county recorder. (Ord. 90-1 (part), 1990)