Article - Tax - Property
(a) In this section, “dwelling” has the meaning stated in § 9–105 of this title.
(b) The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.
(c) The governing body of a county or a municipal corporation:
(1) shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and
(2) may establish, by law:
(i) the amount of the credit under this section;
(ii) the duration of the credit;
(iii) additional eligibility requirements for public safety officers to qualify for the credit;
(iv) procedures for the application and uniform processing of requests for the credit; and
(v) any other provisions necessary to carry out this section.