A local jurisdiction that adopts growth tiers shall incorporate the tiers into the comprehensive plan or an element of the plan: when the local jurisdiction conducts the 10–year review of the plan under § 1–416(a) of this title or § 3–301(a) of this article; and in accordance with the requirements of this section. If a local jurisdiction does not incorporate all of the growth tiers authorized under this section into the comprehensive plan or an element of the plan, the local jurisdiction shall state that a tier is not adopted.