§9–267.

    (a)    In this section, “dwelling” has the meaning stated in § 9–105 of this title.

    (b)    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 the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and is ineligible for the property tax exemption under § 7–208 of this article.

    (c)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation:

        (1)    shall define, by law, who is a fallen service member; and

        (2)    may provide, by law, for:

            (i)    the amount and duration of the tax credit;

            (ii)    additional eligibility criteria for the tax credit under this section;

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

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