1. (1) located on cemetery property exempt from property tax on real property under § 7-201 of this article; and
2. (2) used as a dwelling by an employee of the owner of the cemetery property.

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 property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.

Formerly Art. 81, § 12F-9.