§ 97-kk. Local services account. 1. There is hereby established in the joint custody of the state comptroller and the commissioner of taxation and finance a local services account within the miscellaneous special revenue fund.

2. All revenue received by the commissioner of taxation and finance from charge-backs and fees for services related to the real property information system, fees for services related to the geographical information systems and any other fees, fines and penalties collected by the office and not assigned to another fund or account shall be deposited to the credit of the local services account.

3. Moneys within the local services account, upon appropriation by the legislature, shall be available to the commissioner of taxation and finance for services and expenses of the commissioner relating to the provision of technical and administrative assistance to local governments.