§9–260.

    (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.