(a) (1) In this section the following words have the meanings indicated. (2) 'Qualified brownfields site' has the meaning stated in § 5–301 of the Economic Development Article. (3) 'Tax' has the meaning stated in § 14–801(d) of this title. (b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.
Maryland Legal Code