Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 14-902 — § 14-902
(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.
Source: official text