Section 9-266 - Credit for Business Entities Affected by State of Emergency

(a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real or personal property that is owned or leased by a business entity affected by a state of emergency declared under Title 14 of the Public Safety Article. (b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for: (1) the amount and duration of the tax credit under this section; (2) additional eligibility criteria for the tax credit; (3) regulations and procedures for the application and uniform processing of requests for the tax credit; and (4) any other provision necessary to carry out the tax credit under this section.