Section 9-203 - Energy devices. - Maryland Statutes

§ 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.]