Minn. Stat. § 38.27
Subd. 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.
Subd. 2.
[Repealed, 1973 c 583 s 37]
Subd. 3.
[Repealed, 1989 c 277 art 2 s 77]