§9–202.

    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:

        (1)    located on cemetery property exempt from property tax on real property under § 7-201 of this article; and

        (2)    used as a dwelling by an employee of the owner of the cemetery property.