"Notwithstanding the amount appropriated in the annual general appropriations act for ‘Homestead Exemption Reimbursement’, there must be annually appropriated whatever amount is necessary to reimburse the counties and municipalities of the State for all reimbursed homestead exemptions allowed in accordance with the provisions of law."

Provisions in the Aid to Subdivisions section of the General Appropriations Act are as follows:

Of the amount appropriated under "Aid to Counties, Tax Forms and Supplies Expense," 4 cents per capita, based on the official United States Census for 1990, shall be remitted by the Comptroller General to the several counties of the state and shall be applied by the counties only on expense of printing tax forms and supplies for county auditors, treasurers and tax collectors. Payment shall be made to each county treasurer in one annual payment which shall be made as soon after the beginning of the fiscal year as practical.

Of the amount appropriated in this section for Clerks of Court, Probate Judges, and County Sheriffs, $4,725 shall be distributed by the Comptroller General to each County Treasurer, which shall be used as a $1,575 salary supplement for each Clerk of Court, Probate Judge and County Sheriff. The amounts appropriated in this section for Register of Deeds shall be distributed by the Comptroller General to the appropriate County Treasurer, which shall be used as a $1,575 salary supplement for Registers of Deeds. The State shall pay $15,617 on the salary of each County Auditor and County Treasurer in addition to any amounts presently being provided by the county for these positions. It is the intent of the General Assembly that the amount appropriated by the county for these positions shall not be reduced as a result of the appropriation and that such appropriation shall not disqualify each County Auditor and each County Treasurer for salary increases that they might otherwise receive from county funds in the future. These salaries shall be administered by the Comptroller General's Office and paid in accordance with the schedule and method of payment established for state employees."