As used in this article, the following terms shall have the
meanings indicated:
OWNER
Person, persons, partnership, limited liability corporation,
or corporation owning real property in Allegany County, Maryland.
QUALIFYING INVESTMENT
A.
The cost of installation or rehabilitation of building features
for the purpose of bringing an existing commercial structure into
compliance with current building codes related to safety or accessibility.
B.
Includes costs incurred for:
(2)
Fire suppression systems;
(3)
Means of ingress and egress; or
(4)
Architectural or engineering services related to installation
or rehabilitation of these or similar building features.
TAX CREDIT
A tax credit granted pursuant to this article.
TAX YEAR
July 1, 2016, through June 30, 2017, and each tax year thereafter.