Minn. Stat. § 373.04: CERTAIN COUNTIES AUTHORIZED TO CONSTRUCT BRANCH RAILROAD TRACKS.

When county buildings, or buildings in which a county is interested with other counties, are on land adjacent to or near a railway track, the county where the buildings are located, may pay from its general revenue fund, or from any money raised by it in excess of its proportionate share for the institution, the costs of procuring a right-of-way for and the building of a branch track suitable for transportation from the railway track to the buildings of the articles and commodities needed by the institution and of persons going to and from it.