2009 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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.
History:
Official Publication of the State of Minnesota
Revisor of Statutes