(a)(1) In Morgan County, an additional recording fee of five dollars ($5) shall be charged and collected on each instrument filed for record in the office of the judge of probate. The office of the judge of probate shall not receive an instrument for filing unless the filing fee required by this section is paid. The fee required by this section shall be in addition to all other fees provided by law.
(2) The filing fee required by this section shall be collected by the judge of probate and distributed as follows:
a. Three dollars ($3) of the fee shall be paid monthly to the Morgan County Commission and credited to a special fund to be used exclusively for establishing and operating an archives in Morgan County.
b. The remaining two dollars ($2) of the fee shall be deposited by the judge of probate into a special fund established in a bank located in Morgan County to be used by the judge of probate for any of the following purposes:
1. Developing, implementing, or operating, or any combination thereof, an improved indexing and records management program.
2. Purchasing or upgrading equipment.
3. Necessary operations.
(3) Fees collected under this section shall be audited by the Department of Examiners of Public Accounts.
(b) Morgan County may use other county funds not otherwise restricted or encumbered for the purpose of establishing or operating a county archives or improving the indexing and records management system in the office of the judge of probate.