(A) As authorized by, and subject to, the provisions set forth in the Annotated Code of Maryland, Tax Property Article, Section 9-312(i), Frederick County, Maryland hereby establishes a property tax credit against the County property tax on real property owned or leased by a business entity that meets the requirements specified in this article, which real property tax credit shall be known as the Frederick County Small Business Real Property Tax Credit.
(B) The Frederick County Director of Finance ("Director") shall administer this tax credit.
(Bill No. 16-18, 2-21-2017)