Kandiyohi County authorization to impose a local sales tax

This bill authorizes Kandiyohi County, Minnesota, to collect a local sales tax of up to 0.5% if approved by voters in a special election. The collected revenue is designated for specific projects, including a new judicial center and public safety facility, as well as renovations to the county health and human services building. To fund these initiatives, the county is permitted to issue up to $67.8 million in bonds, which can be repaid using the new tax revenue. The tax would automatically expire after 25 years or once the funding goals are met, whichever comes first.