§ 9-324

# (a)

The governing body of Wicomico County and the governing body of a municipal corporation in Wicomico County may grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is owned by the East Side Men’s Club, Inc.

# (b)

# (1)

The governing body of Wicomico County may grant, by law, a property tax credit against the county property tax imposed on agricultural land and agricultural easements, not including any improvements, that are located in an agricultural preservation district.

# (2)

In establishing a tax credit under this subsection, the governing body of Wicomico County shall specify:

(i) the amount and duration of the credit;

(ii) the qualification and application procedures for the credit;

(iii) the circumstances under which the credit shall terminate;

(iv) the liability of the property owner in the event of termination of the credit; and

(v) any other requirement or procedure related to the credit and considered necessary.

# (c)

# (1)

The governing body of Wicomico County or the governing body of a municipal corporation in Wicomico County may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on property that is owned by the Salisbury Area Chamber of Commerce, Inc.

# (2)

The governing body of Wicomico County or of a municipal corporation in Wicomico County may provide, by law, for:

(i) the amount and duration of a property tax credit under this subsection; and

(ii) any other provision necessary to carry out this subsection.