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
HIST: 1961 c 414 s 1,2
Official Publication of the State of Minnesota
Revisor of Statutes