Section 9-203 - Energy devices.
§ 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.
[An. Code 1957, art. 81, § 12F-5; 1985, ch. 8, § 2; 2006, ch. 403.]