OPINION
POPOVICH, Chief Judge.
Isanti and Ramsey Counties dispute responsibility for the costs of Larson's care at Cambridge State Hospital. A 1975 determination by the Department of Public Welfare (now Human Services) finding Isanti County responsible was never appealed. In June 1985, Isanti County sought reconsideration by the department, which was denied as untimely. Isanti County then asked the committing trial court to determine financial responsibility...
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