(a) (1) In this section the following words have the meanings indicated.
(2) “Dwelling” has the meaning stated in § 9–105 of this title.
(3) “9–1–1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:
(i) receiving and processing 9–1–1 requests for emergency assistance;
(ii) other support functions directly related to 9–1–1 requests for emergency assistance; or
(iii) dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.
(b) 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 a dwelling located in the county or municipal corporation that is owned by a 9–1–1 specialist if the 9–1–1 specialist is otherwise eligible for the credit authorized under § 9–105 of this title.
(c) For any taxable year, the credit under this section may not exceed the lesser of:
(1) $2,500 per dwelling; or
(2) the amount of property tax imposed on the dwelling.
(d) The governing body of a county or a municipal corporation may establish, by law:
(1) subject to subsection (c) of this section, the amount of the credit under this section;
(2) the duration of the credit;
(3) additional eligibility requirements for 9–1–1 specialists to qualify for the credit;
(4) procedures for the application and uniform processing of requests for the credit; and
(5) any other provisions necessary to carry out this section.