354                                               LAWS OF MARYLAND                                     Ch. 8

explanation of "oaths" in § 1-201 of this article.

As to the use of the word "regulation", see revisor's
note to § 9-102(c) of this title.

Defined terms: "Assessment" § 1-101
"Corporation" § 1-101 "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
"Taxable year" § 1-101

9-210. RESEARCH AND TESTING FACILITIES.

(A)  COUNTY AND MUNICIPAL CORPORATION TAX.

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 UNDER THIS SECTION AGAINST
THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX IMPOSED ON
PERSONAL PROPERTY IN THE FORM OF MACHINERY, TOOLS, AND SCIENTIFIC
EQUIPMENT THAT IS NECESSARY FOR THE EFFICIENT OPERATION OF A
RESEARCH OR TESTING FACILITY. THE PERSONAL PROPERTY INCLUDES:

(1)  NUCLEAR REACTORS;

(2)  PARTICLE ACCELERATORS;

(3)  RADIATION SOURCES;

(4)  MEASURING EQUIPMENT;

(5)  CONTROLLING EQUIPMENT;

(6)  MATERIAL HANDLING EQUIPMENT;

(7)  PUMPING EQUIPMENT;

(8)  COOLING EQUIPMENT;

(9)  CONTAINMENT EQUIPMENT; OR

(10)  SPECIAL NUCLEAR MATERIAL.

(B)  AMOUNT.

THE PROPERTY TAX CREDIT UNDER THIS SECTION SHALL BE 100% OF
THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX OF PERSONAL
PROPERTY DESCRIBED UNDER SUBSECTION (A) OF THIS SECTION.

(C)  RULES AND REGULATIONS.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE