17-3-222 . Apportionment of money to counties. (1) The state treasurer shall apportion the money received under 17-3-221 to the appropriate counties and then allocate the money due each county as follows: (a) 50% to the county treasurer for deposit in the county general fund; and (b) 50% to the school equalization and property tax reduction account established in 20-9-336 to be used for the elementary BASE funding programs of the school districts in the county. (2) The payments from the state to the county treasurers provided for in subsection (1) are statutorily appropriated as provided in 17-7-502 .
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