Minn. Stat. § 373.25
The county board of any county may provide a county building fund. In addition to all other kinds and amounts of taxes permitted by law to be levied for county purposes, the county board may include in its annual tax levy an amount for the county building fund. Its proceeds shall be credited to the county building fund. A county building fund established pursuant to this section to which a tax is credited may be used by the county solely to acquire, construct, reconstruct, maintain and repair buildings used in the administration of county affairs and to acquire lands necessary for those purposes.
This section does not repeal or supersede any other law authorizing a levy for the same purpose.
Minn. Stat. § 373.25
1949 c 693 s 1,2; 1973 c 583 s 20; 1978 c 743 s 13; 1984 c 629 s 1; 1988 c 519 s 1