In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article. Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax. The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to: 20% of the assessed value in taxable year 1998; 40% of the assessed value in taxable year 1999; 60% of the assessed value in taxable year 2000; 80% of the assessed value in taxable year 2001; and 100% of the assessed value in taxable year 2002 and each taxable year thereafter.