§ 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, 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) Amount, duration, and definitions. -- 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.

HISTORY: An. Code 1957, art. 81, § 12F-5; 1985, ch. 8, § 2; 2006, ch. 403.