Md. Code Ann., Tax-Prop. § 7-248 — § 7-248

(a) In this section, “qualified data center” and “qualified data center personal property” have the meanings stated in § 11–238 of the Tax – General Article.
(b) The governing body of a county or municipal corporation may reduce or eliminate, by law, the percentage of the assessment of any qualified data center personal property used in a qualified data center that is subject to the county or municipal corporation property tax under this title.
(c) (1) A county or municipal corporation that reduces or eliminates the percentage of assessment of taxable qualified data center personal property under subsection (b) of this section shall submit a copy of the law to the Department.
(2) If the Department receives a copy of the law on or before May 1, the change will be effective for the taxable year following the date the law is enacted.
(d) If any qualified data center personal property is exempt under subsection (c) of this section from county property tax but is subject to municipal corporation property tax, the Department or the supervisor shall provide the municipal corporation with the assessment of the qualified data center personal property.
(e) The Department may adopt regulations to implement this section.