(A) As authorized by, and subject to, the provisions set forth in the Annotated Code of Maryland, Tax Property Article, § 9-205, Frederick County, Maryland hereby establishes a property tax credit against the county real property tax on real property owned or occupied by a commercial or industrial manufacturing, fabricating or assembling facility that qualifies under this Article, which real property tax credit shall be known as the Frederick County Commercial and Industrial Business Tax Credit.
(B) The Frederick County Director of Treasury ("County Treasurer") shall administer this tax credit.
(Bill No. 15-09, 9-1-2015)