273.015 TAX COMPUTED TO NEAREST EVEN-NUMBERED CENT.
Subdivision 1.
Tax computed to nearest even-numbered cent. All tax page items computed
by the county auditor for collection by the county treasurer, shall be adjusted individually and
in their aggregate to the nearest even-numbered cent. Further, all items which are certified to
the county auditor for collection by the county treasurer shall be first adjusted to the nearest
even-numbered cent by the governmental subdivision which submits such certifications. For
the purposes of this section whole odd-numbered cents shall be adjusted to the next higher
even-numbered cent.
Subd. 2.[Expired]
History: 1961 c 414 s 1,2