334                                                LAWS OF MARYLAND                                      Ch. 8

"Department" § 1-101 "Governing body" § 1-101
"Property" § 1-101 "Property tax" § 1-101
"Real property" § 1-101 "Tax roll" § 1-101
"Value" § 1-101 .

9-202. CEMETERY PROPERTY DWELLING.

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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
12F-9.

In the introductory language to this section, the
reference to the "Mayor and City Council of Baltimore
City or the governing body of a county or of a
municipal corporation" is substituted for the former
phrase to "local" governing body, for clarity.

Also in the introductory language of this section, the
defined term "law" is substituted for the phrase
"ordinance or resolution", for clarity.

Defined terms: "County" § 1-101

"County property tax" § 1-101 "Governing body" § 1-101

"Law" § 1-101 "Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Property" § 1-101 "Property tax" § 1-101

"Real property" § 1-101

9-203. ENERGY DEVICES.

(A) TAX CREDIT.

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 A STRUCTURE, IF TO HEAT OR
COOL THE STRUCTURE OR TO PROVIDE HOT WATER FOR USE IN THE
STRUCTURE, THE STRUCTURE USES:

(1) A SOLAR ENERGY DEVICE;

(2) A GEOTHERMAL ENERGY DEVICE; OR