Article - Tax - Property
(a) The governing body of a county or municipal corporation may grant a property tax credit under this section against the applicable county or municipal corporation property tax imposed on owner-occupied residential real property situated entirely or in part within the 75 LDN noise contour as established by the airport noise zone surrounding Baltimore-Washington International Thurgood Marshall Airport that has been most recently adopted by the Maryland Aviation Administration as of the first day of the taxable year.
(b) The governing body of a county or of a municipal corporation may provide, by law, for:
(1) the amount and duration of the property tax credit under subsection (a) of this section; and
(2) any other provision necessary to carry out the property tax credit under subsection (a) of this section.