Md. Code Ann., Tax-Prop. § 7-511.1 — § 7-511.1

(a) In this section, “business incubator” has the meaning stated in § 9–247 of this article.
(b) The governing body of Garrett County may exempt from the county property tax real property that is:
(1) owned by the Garrett College Board of Trustees;
(2) known as the Garrett Information Enterprise Center; and
(3) used as a business incubator.