<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-511.1" title_number="7" title_name="Property Tax Exemptions" subtitle_number="5" subtitle_name="County Exemptions -- Optional; Payments in Lieu of Taxes">
  <level label="a">
    <text>In this section, “business incubator” has the meaning stated in § 9–247 of this article.</text>
  </level>
  <level label="b">
    <text>The governing body of Garrett County may exempt from the county property tax real property that is:</text>
    <level label="1">
      <text>owned by the Garrett College Board of Trustees;</text>
    </level>
    <level label="2">
      <text>known as the Garrett Information Enterprise Center; and</text>
    </level>
    <level label="3">
      <text>used as a business incubator.</text>
    </level>
  </level>
</section>
