(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 improvements to real property if there is installed in the improvements a complete automatic fire protection sprinkler system, installed in accordance with accepted codes and standards established by the Maryland State Fire Prevention Commission. (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) the criteria and qualifications necessary to receive the credit; (4) the application of a property tax credit under this section to existing automatic fire protection sprinkler systems; and (5) any other provision necessary to carry out this section.
Maryland Legal Code