In this section the following words have the meanings indicated. “Dwelling” has the meaning stated in § 9–105 of this title. “9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include: receiving and processing 9–1–1 requests for emergency assistance; other support functions directly related to 9–1–1 requests for emergency assistance; or dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency. 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 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title. For any taxable year, the credit under this section may not exceed the lesser of: $2,500 per dwelling; or the amount of property tax imposed on the dwelling. The governing body of a county or a municipal corporation may establish, by law: subject to subsection (c) of this section, the amount of the credit under this section; the duration of the credit; additional eligibility requirements for 9–1–1 specialists to qualify for the credit; procedures for the application and uniform processing of requests for the credit; and any other provisions necessary to carry out this section.