Section 97-JJ. Industrial and utility service account

1. There is hereby
  established in the joint  custody  of  the  state  comptroller  and  the
  commissioner  of  taxation and finance an industrial and utility service
  account within the miscellaneous special revenue fund.
    2. All moneys charged  and  received  by  the  state  office  of  real
  property  services  for  services  performed  and  information furnished
  relating to the assessment or appraisal of  any  industrial  or  utility
  property for purposes of the real property tax shall be deposited to the
  credit of the industrial and utility service account.
    3.  Moneys  within  the  industrial  and utility service account, upon
  appropriation by the legislature, shall be available to  the  office  of
  real  property services for services and expenses of the office relating
  to  the  calculation,  determination  and  certification   of   railroad
  ceilings,  special  franchise  assessments  and  oil  and  gas  unit  of
  production values.
    * NB There are 2 § 97-jj's