* § 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 commissioner of taxation and finance 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 commissioner of taxation and finance 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