1. (a) 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. (1) a solar energy device;
   2. (2) a geothermal energy device; or
   3. (3) a qualifying energy conservation device.

2. (b) A county or municipal corporation may provide, by law, for:

   1. (1) the amount of a property tax credit under this section;
   2. (2) the duration of a property tax credit under this section not exceeding 3 years;

   3. (3) the definition of:

      1. (i) a solar energy device;
      2. (ii) a geothermal energy device; and
      3. (iii) a qualifying energy conservation device; and
   4. (4) any other provision necessary to carry out this section.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2006, c. 403, § 1, eff. June 1, 2006.

Formerly Art. 81, § 12F-5.