Md. Code, Tax - Property § 9–244

(a) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.

(b) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:

(1) the amount and duration of the tax credit under this section;

(2) additional eligibility criteria for the tax credit under this section;

(3) regulations and procedures for the administration of requests for the tax credit under this section; and

(4) any other provision necessary to carry out the tax credit under this section.