1998 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 273 Taxes; Listing, Assessment
Section 273.015 Tax computed to nearest even-numbered cent.

273.015 Tax computed to nearest even-numbered cent.

Subdivision 1. 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

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