Minnesota Code § 38.27

COUNTY AGRICULTURAL SOCIETIES.
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All counties may annually levy a tax upon all property subject to taxation and appropriate and pay over the proceeds of this tax to any county agricultural society of its county which is a member of the State Agricultural Society, to assist the society in paying its financial obligations and for the construction, reconstruction, alteration, repairs and improvements of necessary buildings.
[Repealed, 1973 c 583 s 37 ]
[Repealed, 1989 c 277 art 2 s 77 ]
A county agricultural society must annually determine the amount of sales tax savings attributable to section 297A.70 , subdivision 21, and must use the amount equal to the sales tax savings to maintain, improve, or expand society-owned buildings and facilities on the fairgrounds.

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