Maryland Tax - Property Section 14-902

      (a)      (1)      In this section the following words have the meanings indicated.

            (2)      "Qualified brownfields site" has the meaning stated in Article 83A, § 5-1401 of the Code.

            (3)      "Tax" has the meaning stated in § 14-801(c) of this title.

      (b)      The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.