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398.33 FUNDS.
    Subdivision 1. Tax levy. For the purposes of sections 398.31 to 398.36, the county board of
any county may levy taxes on all the taxable property in the county.
    Subd. 2. Fees. For the purposes of sections 398.31 to 398.36, the county board of any county
may prescribe and provide for the collection of fees for the use of any county park or other unit of
the county park system or any facilities, accommodations, or services provided for public use
therein, such fees not to exceed that prescribed in state parks.
    Subd. 3. Contributions from other governmental subdivisions. Contributions of funds for
the purposes of sections 398.31 to 398.36 with respect to any county park or other unit of the
county park system may be made to the county to which the same belongs by any city, town, or
school district within or without the county or by any other county as defined in section 398.31
or otherwise to whose residents the park may be of substantial benefit for park or recreational
purposes. Such contributions may be made out of the general funds of the contributing
governmental subdivisions or out of funds raised or designated for park purposes or out of
funds raised expressly for the purpose of such contributions, and the governing bodies of such
subdivisions may levy taxes therefor, subject to any applicable limitations. The governing body
of a governmental subdivision making such a contribution may specify the particular purpose
for which the same is to be used within the general purposes aforesaid, and such contributions
shall be used only for the purposes so specified. Subject to such restrictions, if any, all such
contributions shall be paid into the county park fund of the county receiving the same and used
for the purposes herein authorized.
    Subd. 4. Gifts, grants, and loans. The county board of any county may, in the name and
behalf of the county, accept gifts, grants, or loans of money or other property from the United
States, the state, or any other source for any purpose under sections 398.31 to 398.36, may enter
into any agreement for repayment or otherwise required in connection therewith, and may hold,
use, and dispose of such money or property for said purposes in accordance with the terms of the
gift, grant, loan, or agreement relating thereto.
    Subd. 5. County park fund. All money received from any source specified in sections
398.31 to 398.36 shall be paid into the county treasury, placed in a special fund designated as
the county park fund, and used only for the purposes authorized in said sections, as appropriated
by the county board, subject to any lawful restrictions, conditions, or pledges applicable to such
money or any part thereof.
    Subd. 6. Bonds. To raise funds for the cost and expense of acquisition of areas for county
parks or other units of the county park system or for the improvement thereof, or to refund bonds
issued for said purposes, the county board of any county may issue the bonds of the county in
the manner and subject to the conditions prescribed by chapter 475, as heretofore or hereafter
amended, so far as applicable to counties, except as herein otherwise expressly provided, and may
levy all taxes necessary therefor. Such bonds and interest thereon and the expense of issuance
thereof may be paid out of the proceeds of tax levies or out of revenue from fees or other sources,
or both, and the county board may pledge any such proceeds or revenues thereto. Such bonds
may be issued in addition to all other bonds authorized by law. No limitation hereafter prescribed
by law shall apply to such bonds unless expressly so provided.
History: 1961 c 512 s 3; 1973 c 123 art 5 s 7; 1973 c 583 s 29,30

Official Publication of the State of Minnesota
Revisor of Statutes