Minn. Stat. § 261.04: LIABILITY OF ESTATE.

Subdivision 1. Support, maintenance, care, or burial.

When any person is furnished or provided with support, maintenance, care, including care at the University of Minnesota hospitals, or burial as a poor person the county so furnishing such aid shall have a claim therefor against the person or the person's estate for the reasonable value thereof, which claim may be presented and prosecuted by such county at its option upon discovery of any property belonging to the poor person or to the estate.

Subd. 2. Claims filed in district court.

Such claims, when against the estate of a deceased person, shall be filed in district court and acted upon as in the case of other claims.