§9–231.

    (a)    In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.

    (b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.