Minn. Stat. § 370.17: TOWNS, SCHOOL, AND ROAD DISTRICTS.

Subdivision 1. If unaffected by new county lines.

The towns, school districts, and road districts whose boundaries are unaffected by the change of county lines shall continue to be the same in the new county, or county to which transferred, under the same officers as before.

Subd. 2. If divided by new county lines.

Fractions of towns or districts divided by the changed county lines shall be reorganized by the county board of the county in which they are placed, or be attached to adjoining towns or districts, as the board considers best.