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(1) apportion money that the United States determines shall be allocated to each county for special projects for deposit in one or more of the following, as directed by the legislative body of the county:
(a) the county's general fund; or
(b) one or more special service districts, provided that each special service district receiving money:
(i) is established by the county under Title 17D, Chapter 1, Special Service District Act; and
(ii) has as part of its functions the purpose of:
(A) carrying out the Firewise Communities program;
(B) developing community wildfire protection plans; or
(C) performing emergency services on federal land such as search and rescue or firefighting; and
(2) apportion the remaining net amount of the money to each county that is entitled to receive funds as follows:
(a) 50% to the school districts of the county, according to the number of school children residing in each district that are over the age of six and under the age of 18; and
(b) 50% to the following, as directed by the county legislative body:
(i) the general fund of the county; or
(ii) one or more special service districts, provided that each special service district receiving money:
(A) is established by the county under Title 17D, Chapter 1, Special Service District Act; and
(B) has as one of its functions the purpose of constructing, improving, repairing, or maintaining public roads.