2005 Minnesota Statutes - 273.015 — Tax computed to nearest even-numbered cent.

     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