(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 athletic fields that are used exclusively for amateur sports. (b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for: (1) the amount and duration of the tax credit under this section; and (2) any other provision necessary to carry out the credit under this section.
Maryland Legal Code