 Lake of the Woods County's government was organized on January 1, 1923, with Baudette as the county seat.It is Minnesota's newest county; county voters approved separating the northern townships of Beltrami County into a separate unit on November 28, 1922.Lake of the Woods County lies on Minnesota's border with Canada across the Rainy River, which flows northwest along the border to discharge into Lake of the Woods; its northwest border abuts Manitoba.