§7–511.1.

    (a)    In this section, “business incubator” has the meaning stated in § 9–247 of this article.

    (b)    The governing body of Garrett County may exempt from the county property tax real property that is:

        (1)    owned by the Garrett College Board of Trustees;

        (2)    known as the Garrett Information Enterprise Center; and

        (3)    used as a business incubator.