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376.56 TAX LEVIES AND BONDS.
    Subdivision 1. Levy purposes. The county board establishing or participating in establishing
a nursing home under section 376.55 may annually levy a tax to pay all or its proportion of the net
costs of maintenance and operation of the nursing home after taking into consideration payments
received for care of residents. The board may levy an additional tax to repay the cost of acquiring,
establishing, equipping, furnishing, enlarging, or adding to a county nursing home, and to pay the
principal of and interest on general obligation bonds issued for that purpose.
    Subd. 2. County nursing home fund. The proceeds of taxes for costs of maintenance and
operation shall be paid into a county nursing home fund, which, in the case of counties operating
jointly, shall be kept in the treasury of the county in which the nursing home is located and
spent as provided in sections 376.55 to 376.60.
    Subd. 3. Chapter 475 bonds. Bonds issued under section 376.55, subdivision 3, may be
general obligations of the county and may be issued and sold, and taxes levied for their payment
as provided under chapter 475. No election shall be required to authorize the bond issue for
acquiring, improving, remodeling, or replacing an existing nursing home without increasing the
total number of accommodations for residents in all nursing homes in the county. The revenues
of the nursing home shall also be pledged for the payment of the bonds and for any interest and
premium. Part of the proceeds may be deposited in the debt service fund for the issue, to capitalize
interest and create a reserve to reduce or eliminate the tax otherwise required by section 475.61 to
be levied before issuing the bonds. The remaining proceeds from the sale of the bonds and any
surplus funds transferred under section 376.55, subdivision 3 must be credited to and deposited in
the county nursing home building fund of the county in which the nursing home is located.
    Subd. 4. County treasurer's duties. The county treasurer of the county in which the nursing
home is located shall make payments out of the county nursing home fund and county nursing
home building fund on properly authenticated vouchers of the county nursing home administrative
board, as provided in sections 376.58 and 376.59. The county treasurer of each county issuing
general obligation bonds under subdivision 3 shall pay the bonds and interest from the county's
debt service fund and be the custodian of net revenues transmitted by the administrative board for
the payment of the bonds.
History: 1951 c 610 s 2; 1959 c 146 s 2; 1984 c 528 s 2; 1985 c 109 s 10; 1987 c 384 art 2 s
1; 2003 c 127 art 12 s 14; 1Sp2003 c 21 art 10 s 11