Section 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]

History:

1961 c 414 s 1,2