Authorizing the Mayor and City Council of Baltimore City or the
governing body of a county or of a municipal corporation to grant, by
law, a tax credit against the county or municipal corporation property
tax imposed on real property owned by an individual at least 65 years
old and of limited income under specified circumstances; authorizing
the county or municipal corporation to provide, by law, for the
amount, duration, eligibility criteria, regulations, procedures, and
any other provision necessary to carry out the Act; etc.