§ 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.