(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on real property on which there is located a sediment control pond or stormwater management structure that has been: (1) required by law to be built and maintained on the property; and (2) built and maintained in compliance with the applicable law. (b) A county or municipal corporation may provide, by law, for: (1) the amount of a property tax credit under this section; (2) the duration of a property tax credit under this section; (3) subject to subsection (a) of this section, the definition of a sediment control pond or stormwater management structure qualifying for the credit; and (4) any other provision necessary to carry out this section.
Maryland Legal Code