In accordance with § 2.5–109 of this article, the Department shall submit a report on the effectiveness of the tax credits provided under § 5–707(b) of this subtitle. On or before September 15 each year, the State Department of Assessments and Taxation shall submit to the Department a report that includes the following information for the immediately preceding taxable year: the number of properties claiming a property tax credit under § 9–103 of the Tax – Property Article calculated in accordance with § 9–103(d)(1) of the Tax – Property Article; the number of properties claiming a property tax credit under § 9–103 of the Tax – Property Article calculated in accordance with § 9–103(d)(4) of the Tax – Property Article; the number of properties newly certified as qualified properties eligible for the property tax credit under § 9–103 of the Tax – Property Article; and for each taxpayer claiming or receiving a property tax credit under § 9–103 of the Tax – Property article: the name of the taxpayer; the location of the qualified property for which the credit was claimed; and the amount of tax savings received by each qualified property. On or before September 15 each year, the Comptroller shall submit to the Department a report that includes the following information for the immediately preceding taxable year: the name and address of each business entity that claimed an income tax credit under § 10–702 of the Tax – General Article; the business activity code or North American Industry Classification System (NAICS) code of the business entity; the number of qualified employees and focus area employees employed by the business entity; the number of economically disadvantaged individuals employed by the business entity and the number of years for which those economically disadvantaged individuals have been employed by the business entity; and the total amount of the income tax credit claimed by the business entity. On or before September 15 each year, each county within which an enterprise zone is located shall submit to the Department a detailed report on each enterprise zone in the county to assist the Department in the assessment required under subsection (a) of this section. The county shall include in the report required under subparagraph (i) of this paragraph the following information for the immediately preceding fiscal year: the number of properties newly certified as qualified properties; notable examples of redevelopment or new businesses relocating or expanding in the enterprise zone due to the tax credits provided under this subtitle; and a description of future economic development projects that might claim a tax credit provided under this subtitle, including with respect to each project: whether the project is located within a focus area; whether the project may qualify for a credit under this subtitle against the tax imposed on real property, personal property, or income; and anticipated capital or personal property expenditures for the project. If a county fails to provide the report required under paragraph (1) of this subsection, the Department shall notify the county that the report is due. If, after the Department has provided a county the notice described under subparagraph (i) of this paragraph, the county fails to promptly provide the overdue report, the Secretary may not designate a new enterprise zone in the county or grant the expansion of an existing enterprise zone in the county until the report is received by the Department. The Department shall develop formal metrics and a framework for analyzing: the cost–effectiveness of each enterprise zone; and the effectiveness of each enterprise zone in attracting businesses and increasing employment.