This bill authorizes Kandiyohi County to impose a local sales and use tax of up to one-half of one percent, contingent upon voter approval. The tax is intended to fund specific projects, including the construction of a new joint judicial center and public safety facility, as well as renovations to the county health and human services building. The bill outlines that the revenues generated from this tax will cover project costs, including the expenses related to tax collection and bond servicing. Additionally, the county is permitted to issue bonds to finance these projects, with a total principal amount not exceeding $67,800,000.

The bill also stipulates that the tax will expire either 25 years after its implementation or when the county determines that sufficient funds have been raised to cover the project costs and bond issuance expenses. It includes provisions that exempt the bonds from certain debt limitations and does not require a separate election for bond approval. The effective date of the bill is set for the day after Kandiyohi County's governing body and chief clerical officer fulfill specific compliance requirements.