§9–266.

    (a)    The Mayor and City Council of Baltimore City or 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 real or personal property that is owned or leased by a business entity affected by a state of emergency declared under Title 14 of the Public Safety Article.

    (b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:

        (1)    the amount and duration of the tax credit under this section;

        (2)    additional eligibility criteria for the tax credit;

        (3)    regulations and procedures for the application and uniform processing of requests for the tax credit; and

        (4)    any other provision necessary to carry out the tax credit under this section.