1. For the fiscal year beginning July 1, 1988, and each subsequent fiscal year, the amount due to each county in the state is equal to the sum of the following:
a. The general allocation as determined pursuant to section 405A.2.
b. The ratio of the population of each county residing in the unincorporated area of the county to the total population residing in the unincorporated areas of all the counties, multiplied by five million four hundred thousand dollars. The population of each county shall be determined by the latest available federal census.
c. The ratio of the personal property replacement base of the county to the total personal property replacement base of all counties in the state, multiplied by four hundred forty- seven thousand dollars.
2. The allocation of a county as determined under subsection 1 may be credited to the general, rural services, secondary road, or other special revenue fund of the county. The allocation of a county under subsection 1 shall not be credited to the county's mental health, mental retardation, and developmental disabilities services fund.
88 Acts, ch 1250, §4; 98 Acts, ch 1213, §6, 9
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