As used in this article, the following terms shall have the
meanings indicated:
AUTOMATIC FIRE PROTECTION SPRINKLER SYSTEM
An automatic fire protection sprinkler system installed in
a newly constructed residential property in accordance with accepted
codes and standards established by the Maryland State Fire Prevention
Commission.
OWNER
Person, persons, partnership, limited-liability corporation,
or corporation owning real property in Allegany County, Maryland.
RESIDENTIAL PROPERTY
A newly constructed one- or two-family dwelling, constructed
in accordance with the Maryland Building Performance Standard, with
local amendments, arranged for the occupancy of one family per unit.
TAX CREDIT
A tax credit granted pursuant to this article.
TAX YEAR
July 1, 2013, through June 30, 2014, and each tax year thereafter.
The Board of County Commissioners of Allegany County, Maryland,
may promulgate and adopt regulations for the administration and enforcement
of this article's provisions.