38.27 COUNTY AGRICULTURAL SOCIETIES.
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38.27 COUNTY AGRICULTURAL SOCIETIES.
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Subdivision 1. Tax levy; powers.
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.
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Subd. 2.
[Repealed, 1973 c 583 s 37 ]
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Subd. 3.
[Repealed, 1989 c 277 art 2 s 77 ]
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Subd. 4. Use of a portion of county fair revenues.
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.