§ 9-203. Energy devices

MD Tax-Prop Code § 9-203 (2019) (N/A)
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(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 a structure, if to heat or cool the structure, to generate electricity to be used in 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

(3)    a qualifying energy conservation device.

(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 not exceeding 3 years;

(3)    the definition of:

(i)    a solar energy device;

(ii)    a geothermal energy device; and

(iii)    a qualifying energy conservation device; and

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