§ 97-ll. Improvement of real property tax administration account. 1.
There is hereby established in the joint custody of the state
comptroller and the commissioner of taxation and finance an improvement
of real property tax administration account within the miscellaneous
special revenue fund.

2. Moneys within the improvement of real property tax administration
account, upon appropriation by the legislature, shall be available to
the commissioner of taxation and finance for all services and expenses
of the state office which relate to activities including, but not
limited to, preparation and certification of state equalization rates,
the administration of state technical and financial assistance to local
governments, review and certification of adjusted base proportions for
special assessing units and approved assessing units pursuant to
articles eighteen and nineteen of the real property tax law, the
determination of class equalization rates for portions within special
assessing units and approved assessing units pursuant to article twelve
of the real property tax law, continuance of the market value survey
cycle, maintenance of effort in the production of agricultural lands
value assessments, advisory appraisals, and assessor training and
certification.