(a) In this section, "dwelling" has the meaning stated in § 9-105 of this title. (b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and is ineligible for the property tax exemption under § 7-208 of this article. (c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation: (1) shall define, by law, who is a fallen service member; and (2) may provide, by law, for: (i) the amount and duration of the tax credit; (ii) additional eligibility criteria for the tax credit under this section; (iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and (iv) any other provision necessary to carry out the tax credit under this section.
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