Minnesota Code § 383C.36

COUNTY BOARD MAY EXPEND COUNTY FUNDS IN DULUTH.
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The St. Louis County Board may appropriate and expend within the limits of any city of the first class located in such county such sum or sums of money from the county road and bridge fund, as said board shall deem proper, not exceeding one-half the amount that may have been assessed and collected for such road and bridge fund on the taxable property within said city, for the building, repairing, maintaining, or otherwise improving of any road, highway, street or avenue, including the construction and repairing of any bridge thereon, within the limits of any such city, but said county shall in no event and under no circumstances become liable to keep up or maintain the roads, highways, streets, avenues or bridges, or any of them within the limits of such city, constructed, repaired or otherwise improved by said county board, or be liable in any manner for their want of repairs.

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