All Twin Cities Metropolitan Area counties and other counties participating in the program are required to charge a $5 fee on each recording or registration of all mortgages and deeds subject to the mortgage and deed taxes. One-half of the fee is deposited in a special conservation account in the county general fund and one-half is transferred to the Commissioner of Revenue to be credited to the Minnesota Conservation Fund and to the State general fund, split equally. Money from the county conservation account is used to reimburse the county and taxing jurisdictions within the county for the agricultural preserves property tax credit. If the cost of the property tax credits exceeds funds available in the county conservation account, the county is reimbursed from the Minnesota Conservation Fund for the amount the tax credits exceed the county account. If the Minnesota Conservation Fund revenue is not sufficient, the state will appropriate the funding from the state’s general fund.