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 property tax credit against the county or municipal corporation property tax imposed on an improvement of real property that substantiates, demarcates, commemorates, or celebrates a burial ground.

2. (b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:

   1. (1) the amount and duration of the property tax credit under this section;
   2. (2) additional eligibility criteria for the tax credit under this section;
   3. (3) regulations and procedures for the application and uniform processing of requests for the credit; and
   4. (4) any other provision necessary to carry out this section.

Added by Acts 2018, c. 506, § 2, eff. June 1, 2018; Acts 2018, c. 507, § 2, eff. June 1, 2018.