Maryland Code, Tax-Property § 9-239

(b) Except as provided in subsection (c) of this section, to the extent that a county grants a personal property tax credit for the machinery and equipment of a new electricity generation facility or the machinery and equipment of an existing electricity generation facility, the machinery and equipment may not be treated as taxable personal property for the purpose of computing any payments of State aid to education under § 5-202 of the Education Article or other payments of State aid to counties or municipal corporations that by law are based on the assessment of property.

(c) Subsection (b) of this section does not apply to any personal property unless the county submits to the Department, on or before October 31 of the taxable year for which the tax credit for the property is granted, the information required under § 9-201(b) of this subtitle regarding the tax credit.