(a) A local jurisdiction that adopts growth tiers shall incorporate the tiers into the comprehensive plan or an element of the plan:
(1) when the local jurisdiction conducts the 10-year review of the plan under § 1-416(a) of this title or § 3-301(a) of this article; and
(2) in accordance with the requirements of this section.
(b) If a local jurisdiction does not incorporate all of the growth tiers authorized under this section into the comprehensive plan or an element of the plan, the local jurisdiction shall state that a tier is not adopted.