Minn. Stat. § 383B.207: SPECIAL ASSESSMENTS; COMPUTATION OF INTEREST.

In each county of this state now or hereafter having a population of 600,000 or more the county auditor in computing interest on installments of special assessments where the installment of interest on the first or any subsequent installment of principal is less than 50 cents may compute interest on such first or subsequent installment and add the amount thereof to the first or current installment.