Minnesota Legislature
Office of the Revisor of Statutes
2011 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