The proceeds of the Parks and Recreation Development Fund (Fund) established pursuant to Section 12-21-4200 must be allocated annually as follows: (1) Twenty thousand dollars must be credited to the account of each county area. (2) Seventy-five percent of the remainder of the Fund must be credited to the account of each county area on a per capita basis according to the population estimates for counties prepared annually by the Bureau of the Census and published in "Current Population Reports". (3) The remainder of the Fund must be allocated to the account of the Department of Parks, Recreation, and Tourism. Amounts allocated to individual accounts in the Fund must be distributed as provided in Sections 51-23-30 and 51-23-40.
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