Following the calculation and determination required by the preceding section, the Finance Officer shall determine and propose to the County Commissioner a rate of tax for each municipal corporation in the County which would take into account the factors enumerated in §
5-23A. The Commissioners shall then adopt a tax offset for each municipality. A tax differential shall be the preferred method of providing a tax setoff, however, any municipal corporation desiring a payment to the municipal corporation to aid the municipal corporation in funding services or programs in lieu of such tax differential, shall make a written request for the same to the County Commissioners. The County Commissioners may agree to such direct payment and, in their discretion, may grant a direct payment which exceeds the amount of revenue reduction which would be caused by the proposed tax differential.