Minn. Stat. § 103B.555
Subd. 1. Revenue.
The county board or joint county authority may undertake projects of improvement consistent with purposes of the district. To finance projects and services of the district, the county board or joint county authority may:
Subd. 2. Tax additional to other levies.
A tax under subdivision 1 may be in addition to amounts levied on all taxable property in the county for the same or similar purposes.
Subd. 3. Budgeting for operations.
The county board or county boards forming the joint county authority shall include appropriate provisions in their budget for the operation of a lake improvement district.