Md. Code, Tax - Property § 9–231

(a) In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.

(b) The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.