Sherburne County authorized to impose a local sales and use tax.

This bill authorizes Sherburne County to collect a new 0.25% local sales and use tax if approved by voters in a special election. The tax revenue would be used to fund up to $75 million for building a law enforcement center that includes a jail, covering both construction costs and associated bond expenses. The tax would last for up to 20 years or until the project is fully funded, with any remaining funds going to the county's general fund. The legislation also allows the county to issue bonds without being subject to certain debt limits and without requiring a separate voter approval for the bonds themselves.