Maryland Department of Business and Economic Development Section 5-405

      (a)      The Department and the Comptroller of the Treasury jointly shall assess the effectiveness of the tax credits provided to businesses in enterprise zones and focus areas within enterprise zones, including the number and amounts of credits annually granted and the success of the tax credits in attracting and retaining businesses within enterprise zones and focus areas within enterprise zones.

      (b)      On or before December 15, 2002, and on or before December 15 of each subsequent year, the Department and the Comptroller shall submit to the Governor and, subject to § 2-1246 of the State Government Article, to the General Assembly a report outlining the findings of the Department and the Comptroller and any other information of value in determining the effectiveness of these tax credits.