| | Kanabec County | MN | 27065 | | | | | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=KanabecCounty+MN |
| | Kandiyohi County | MN | 27067 | | Willmar, MN 48820 | | Central | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=KandiyohiCounty+MN |
| | Kittson County | MN | 27069 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=KittsonCounty+MN |
| | Koochiching County | MN | 27071 | | | | | nonmetro county (rural) | manufacturing-dependent | https://maps.google.com/?q=KoochichingCounty+MN |
| | Lac qui Parle County | MN | 27073 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=LacquiParleCounty+MN |
| | Lake County | MN | 27075 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LakeCounty+MN |
| | Lake of the Woods County | MN | 27077 | | | | | nonmetro county (rural) | recreation | https://maps.google.com/?q=LakeoftheWoodsCounty+MN |
| | Lincoln County | MN | 27081 | | | | | nonmetro county (rural) | farm-dependent | https://maps.google.com/?q=LincolnCounty+MN |
| | Lyon County | MN | 27083 | | Marshall, MN 32140 | | Central | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=LyonCounty+MN |
| | Mahnomen County | MN | 27087 | | | | | nonmetro county (rural) | nonspecialized | https://maps.google.com/?q=MahnomenCounty+MN |