City of Albert Lea construction materials used in certain projects refundable exemption provision and appropriation

This bill creates a refundable sales tax exemption for construction materials and equipment used in wastewater treatment projects within the city of Albert Lea. Under the legislation, the city would first pay sales tax on eligible purchases and then receive a refund from the state, similar to existing provisions for other infrastructure projects. The funding for these refunds comes from the state's general fund, which is allocated to the commissioner of revenue. The measure applies retroactively to purchases made within a specified timeframe and requires the city to complete its wastewater facility projects within the designated period.