Notwithstanding any contrary provision of law, one-half of the net collections received by the county of Tioga from the one percent sales and compensating use taxes in addition to the three percent rate, each as authorized by section twelve hundred ten of this article, shall be deposited in the general fund of such county and one-half of such collections shall be deposited by the county of Tioga in a capital reserves fund. Disbursements from such capital reserves fund shall solely be made for the purposes of capital projects and repaying any debts incurred for such capital projects in the county of Tioga.
New York Legal Code