Section 1. There is hereby appropriated from the general fund the sum of one million dollars ($1,000,000), or so much thereof as may be necessary, to the Department of Revenue to provide refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapters 10-18A and 10-45A. An amount not to exceed ten thousand dollars in fiscal year 2000 may be used for the administrative costs of this Act.

Section 2. The secretary of revenue shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.

Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June 30, 2000, shall revert in accordance with ' 4-8-21.