MN SF1159

Authorizes Stearns County to impose a three-eighths of one percent sales and use tax, subject to voter approval at a general election.

Tax revenue must be used to pay collection and administration costs, and to finance up to $325,000,000 for construction of a new Stearns County Justice Center consisting of a law enforcement center, judicial center, and jail.

Allows Stearns County to issue bonds up to $325,000,000 plus issuance costs under Minnesota Statutes chapter 475, with bonds exempt from debt limitations and levy limitations.

Tax expires at the earlier of 30 years after first imposition or when the county board determines sufficient revenue has been collected to pay project costs and bond-related expenses, including interest.

Remaining funds after allowed costs are paid shall be deposited in the county's general fund.