444.4 - FRACTIONAL RATES DISREGARDED.
444.4 FRACTIONAL RATES DISREGARDED. If in adjusting the rate to be levied in any taxing district to conform to law, such rates shall make necessary the levying of a fraction of a cent, said fractional excess may be computed as one cent, which latter shall be the smallest required to be spread upon the tax lists for any purpose except rates applicable to a state purpose.
Section History: Early Form [C24, 27, 31, 35, 39, § 7166; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 444.4] Referred to in § 331.401, 420.207, 444.8