<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="9-260" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional">
  <level label="a">
    <text>In this section, “dwelling” has the meaning stated in § 9–105 of this title.</text>
  </level>
  <level label="b">
    <text>The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.</text>
  </level>
  <level label="c">
    <text>The governing body of a county or a municipal corporation:</text>
    <level label="1">
      <text>shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and</text>
    </level>
    <level label="2">
      <text>may establish, by law:</text>
      <level label="i">
        <text>the amount of the credit under this section;</text>
      </level>
      <level label="ii">
        <text>the duration of the credit;</text>
      </level>
      <level label="iii">
        <text>additional eligibility requirements for public safety officers to qualify for the credit;</text>
      </level>
      <level label="iv">
        <text>procedures for the application and uniform processing of requests for the credit; and</text>
      </level>
      <level label="v">
        <text>any other provisions necessary to carry out this section.</text>
      </level>
    </level>
  </level>
</section>
