Minn. Stat. § 469.180: DEVELOPMENT PACTS WITH ENTITIES OF OTHER STATES.

Subdivision 1. Agreements authorized.

A county or two or more adjacent counties may make an agreement with contiguous political subdivisions of an adjacent state, with nonprofit corporations, or both, to improve the economic development of the area.

Subd. 2. Tax levies.

Notwithstanding any law, the county board of any county may appropriate from the general revenue fund a sum not to exceed a county levy of 0.00080 percent of estimated market value to carry out the purposes of this section.