Maryland Tax - Property Section 9-224

      (a)      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 tax credit against the county or municipal corporation property tax imposed on real property on which there is located a sediment control pond or stormwater management structure that has been:

            (1)      required by law to be built and maintained on the property; and

            (2)      built and maintained in compliance with the applicable law.

      (b)      A county or municipal corporation may provide, by law, for:

            (1)      the amount of a property tax credit under this section;

            (2)      the duration of a property tax credit under this section;

            (3)      subject to subsection (a) of this section, the definition of a sediment control pond or stormwater management structure qualifying for the credit; and

            (4)      any other provision necessary to carry out this section.