1997 Minnesota Statutes

     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.  MS 1971 Expired 

    HIST: 1961 c 414 s 1,2