(1) At the end of each fiscal year the department of finance shall compare the total appropriations of estimated real estate excise tax revenues for that year with the total actual real estate excise tax revenues for that year. If the actual real estate excise tax revenues for that year exceeded the appropriations of estimated real estate excise tax revenues for that year, the department shall deposit an amount equal to 75 percent of the difference into the real estate excise tax cumulative reserve account.

(2) Additional resources of the real estate excise tax cumulative reserve account shall consist of investment earnings and other resources determined appropriate by the county council. (Added by Ord. 05-131, Nov. 21, 2005, Eff date Dec. 18, 2005; Amended by Ord. 06-081, Nov. 15, 2006, Eff date Nov. 26, 2006).