Pursuant to the authorization contained in § 9-232
of the Tax-Property Article, Annotated Code of Maryland, Dorchester
County may grant, by law, a property tax credit against the County
property tax imposed on improvements to real property if there is
installed in the improvements a complete automatic fire protection
sprinkler system, installed in accordance with accepted codes and
standards established by the Maryland State Fire Prevention Commission.
In this article, the following words have the meanings indicated.
QUALIFIED PROPERTIES
Residential properties that:
A.
Include a complete automatic fire protection sprinkler system;
and
B.
Used as the principal residence of the homeowner; and
C.
Constructed between July 1, 2019, and June 30, 2022.
[Amended 6-4-2019 by Bill
No. 2019-4]