(a)    The governing body of Cecil County and of a municipal corporation in Cecil County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on:

(1)    property that is owned by the Society for the Preservation of Maryland Antiquities, Incorporated; and

(2)    property that is owned by the Friends of the Library of Cecil County, Maryland, Incorporated.

(b)    The governing body of Cecil County or of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on:

(1)    property that is owned by the Upper Chesapeake Watershed Association and is used:

(i)    to assist in the preservation of a wild nature area;

(ii)    to establish a nature reserve or other protected area; or

(iii)    generally to promote conservation;

(2)    property that is owned by an incorporated, nonprofit fire company or rescue squad, if the property:

(i)    is leased for more than 60 days during any 12–month period under a contractual agreement for the operation of the fire company’s fire hall; and

(ii)    would qualify for the exemption under § 7–209 of this article if leased for not more than 60 days during any 12–month period; and

(3)    property that:

(i)    is owned by:

1.    a little league organization in Cecil County; or

2.    a nonprofit organization that allows a little league organization of Cecil County to use their property for youth amateur athletics; and

(ii)    is actually used exclusively for the purposes of a little league organization of Cecil County.

(c)    (1)    The governing body of a municipal corporation in Cecil County may grant, by law, a property tax credit under this section against the municipal corporation property tax imposed on residential real property that is:

(i)    owned by an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article;

(ii)    occupied as the principal residence of an individual serving as a member of a volunteer fire company as defined under § 3–1101 of the Courts and Judicial Proceedings Article; and

(iii)    located within the jurisdiction of the municipal corporation.

(2)    The municipal corporation may provide, by law, for:

(i)    the amount of a property tax credit under this subsection;

(ii)    the duration of a property tax credit under this subsection; and

(iii)    any other provision necessary to carry out this subsection.