Md. Code, Tax - Property § 7–511.1

(a) In this section, “business incubator” has the meaning stated in § 9–247 of this article.

(b) The governing body of Garrett County may exempt from the county property tax real property that is:

(1) owned by the Garrett College Board of Trustees;

(2) known as the Garrett Information Enterprise Center; and

(3) used as a business incubator.