§ 9-203

# (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 a structure, if to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure, the structure uses:

# (1)

a solar energy device;

# (2)

a geothermal energy device; or

# (3)

a qualifying energy conservation device.

# (b)

A county or municipal corporation may provide, by law, for:

# (1)

the amount of a property tax credit under this section;

# (2)

the duration of a property tax credit under this section not exceeding 3 years;

# (3)

the definition of:

(i) a solar energy device;

(ii) a geothermal energy device; and

(iii) a qualifying energy conservation device; and

# (4)

any other provision necessary to carry out this section.