Minn. Stat. § 368.49: TOWN FUNDS WITH COUNTY GO TO TOWN ROAD AND BRIDGE EXPENSE.

Subdivision 1. Otherwise to general fund.

Any town funds in, or coming into, the treasury of the county, shall be disposed of as follows:

Road or bridge funds shall be expended by the county for road and bridge improvements wholly within the limits of the town and any other funds shall be credited to the county general fund.

Subd. 2. Unencumbered debt retirement.

If a dissolved town has unexpended money in its bond and interest funds and there are no bonds or indebtedness outstanding, the money shall be spent for road and bridge improvements or other legal expenditures within the town.