The reimbursement began in 1961 and originally used a formula involving a deductible similar to that used in automobile insurance. Subsequent legislation changed the formula to reduce the deductible and to have the State pay 90 percent of the remaining costs for counties with less than 300,000 residents and 80 percent of the costs for larger counties. State aid becomes available as soon as a trial's cost exceeds 0.625 percent of 1 percent of the assessed value of property in the county. Study data came from interviews with judges, prosecutors, and private attorneys and from official records on costs and county financial resources. The analysis indicated that the cost sharing is not equitable because the reimbursement formula uses countywide property taxes as the basis of reimbursement. However, revenue actually available to counties can differ substantially from countywide property taxes. In addition, incentives for cost savings have limited effects, because the law and legal systems determine the conduct of major murder trials. The current formula should be replaced by a system in which reimbursement and cost sharing are based on a measure of income actually available to counties. One such measure would be the total receipts from sales, property, and bed taxes. Tables and appended legislation, summaries of murder trials, and list of people interviewed.