Minnesota § 38.27 - COUNTY AGRICULTURAL SOCIETIES
Full text of Minnesota Minnesota Statutes § 38.27 — COUNTY AGRICULTURAL SOCIETIES, with citation guidance and answers to common questions.
§ 38.27. COUNTY AGRICULTURAL SOCIETIES
Subdivision 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[Repealed, 1973 c 583 s 37]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[Repealed, 1989 c 277 art 2 s 77]
Subd. 4.Use of a portion of county fair revenues.
A county agricultural society must annually determine the amount of sales tax savings attributable to section 297A.70, subdivision 21, and must use the amount equal to the sales tax savings to maintain, improve, or expand society-owned buildings and facilities on the fairgrounds.
History:
(738-15) 1927 c 111; 1947 c 97 s 1; 1953 c 514 s 1; 1963 c 142 s 1; 1973 c 583 s 4; 1978 c 659 s 2; 1987 c 384 art 2 s 8; 1989 c 277 art 2 s 1; 1Sp2019 c 6 art 3 s 1; 2023 c 64 art 5 s 1
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 38.27
What does Minnesota Statutes § 38.27 cover?
Section 38.27 ("COUNTY AGRICULTURAL SOCIETIES") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 38.27?
A common citation format is "Minnesota Statutes § 38.27" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 38.27 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.