In this section the following words have the meanings indicated.
AFFILIATE, BUSINESS ENTITY, NEW OR EXPANDED PREMISES, NEW PERMANENT FULL-TIME POSITION, and NOTIFICATION DATE have the meanings defined in Md. Code Ann., Tax-Property Article, § 9-230, or any successor provision.
COUNTY. Frederick County, Maryland.
DIRECTOR OF FINANCE. The Director of Finance for Frederick County or designee.
ENHANCED NEW JOBS TAX CREDIT. The credit granted under this article to a qualified business entity against the county real property tax imposed on the new or expanded premises that qualify under state law for an enhanced new jobs credit.
NEW JOBS TAX CREDIT. The credit granted under this article to a qualified business entity against the county real property tax imposed on the new or expanded premises.
(Ord. 11-14-580, 6-16-2011; Ord. 14-23-678, 11-13-2014)