The governing body of Garrett County and of a municipal corporation in Garrett County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on: property that is: owned by the Maryland Ornithological Society, Incorporated; and known as the Carey Run Sanctuary; property that is: owned by the Swanton Community Center, Incorporated; known as the Swanton Community Center; and used only for community, civic, or educational purposes; property that is: owned by the Crellin Community Center, Incorporated; known as the Crellin Community Center; and used only for community, civic, or educational purposes; property that is: owned by the Bittinger Community Center, Incorporated; known as the Bittinger Community Center; and used only for community, civic, or educational purposes; and property that is: owned by the Garrett County Agricultural Fair Association, Incorporated; and used only for the purposes of the Association. The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is: leased and occupied by the Grantsville Volunteer Fire Department; and used only for the purposes of the Grantsville Volunteer Fire Department. The governing body of Garrett County may grant, by law, a property tax credit for property that is: owned by the Board of Governors of Garrett County Memorial Hospital; and undeveloped, for use by the hospital, or under a lease with the hospital to provide health care related services on a nonprofit basis. The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Avilton Community Association, Inc. The governing body of Garrett County may grant, by law, a property tax credit under this section of up to 100% of the county property tax imposed on agricultural land that is located in an agricultural land preservation district. In authorizing a credit under subparagraph (i) of this paragraph, the governing body of the county may: set the amount and duration of the tax credit; adopt any provision necessary to administer the credit; and provide any restriction or condition considered desirable on the credit. In establishing a credit under subparagraph (i) of this paragraph, the governing body of the county may provide that a property owner who has been granted a property tax credit under this paragraph and who subsequently withdraws the property from the agricultural land preservation district shall be liable for: all property taxes that the owner would have been liable for on the withdrawn property if the property tax credit had not been granted; and interest at a rate established by the governing body of the county on the property tax liability under item 1 of this subparagraph. The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on property that is owned by the Garrett County, Maryland, Community Action Committee, Inc. or by an entity in which the Garrett County, Maryland, Community Action Committee, Inc. has a controlling interest. In authorizing a credit under subparagraph (i) of this paragraph, the governing body of the county may: set the amount and duration of the tax credit; limit eligibility for the tax credit to particular parcels of property; and adopt any other provision necessary to administer the credit. The governing body of Garrett County may grant, by law, a property tax credit under this section against the property tax imposed on property that is owned by Adventure Sports Center, Inc. In authorizing a credit under subparagraph (i) of this paragraph, the governing body of the county may: set the amount and duration of the tax credit; provide for additional eligibility criteria for the tax credit; provide for regulations and procedures for the administration of requests for the tax credit; and adopt any other provision necessary to administer the credit. The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is new construction or an improvement to real property owned or occupied by a commercial or industrial business that: is currently or will be doing business in Garrett County; will employ additional full–time local employees in the county by the second year in which the credit is allowed, not including any employee filling a job created when a job function is shifted from an existing location in the State to the location of the new construction or improvement; and makes a substantial investment in Garrett County. The governing body of Garrett County, by law, may: specify the minimum investment or job creation requirements for qualification for the credit; designate an agency to administer the credit; and specify: the amount and duration of the credit; application procedures for the credit; and any additional criteria for eligibility or any other requirement or procedure for the granting or administration of the credit that the governing body considers appropriate. A property tax credit under this paragraph may not exceed the amount of county property tax imposed on the increase in assessment that is due to the new construction or improvements made to the property of the person applying for the credit. If a property tax credit under this paragraph is granted for property leased or rented by a commercial or industrial business: the amount of the tax credit allowed shall pass through to the commercial or industrial business that conducts the activity that qualifies for the credit; and the term of the tax credit may not exceed the term of the lease and may not exceed 10 years. The governing body of Garrett County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is: owned by the Society for the Preservation of St. Ann Mission; and known as St. Ann Mission. The governing body of Garrett County or of a municipal corporation in Garrett County may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on: personal property that is: used for residential rental purposes; and located in a building that is used for residential rental purposes; and part or all of the real and personal property of any distribution and warehousing facility that: locates in the county or municipal corporation; or expands in the county or municipal corporation. The law adopted under paragraph (1)(i) of this subsection shall specify: the qualifications for the tax credit; the amount of the tax credit; and the duration of the tax credit. The governing body of Garrett County or of a municipal corporation in Garrett County may: set, by law, the amount and duration of the tax credit under paragraph (1)(ii) of this subsection; adopt any provision necessary to administer the credit under paragraph (1)(ii) of this subsection; and provide any other restriction or condition considered desirable on the credit under paragraph (1)(ii) of this subsection.