§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.