The Director of Finance shall administer the system of tax credits provided for in this Section. Pursuant to the authority of Section 9-212, Tax-Property Article, Annotated Code of Maryland, there is hereby established a tax credit of one hundred percent (100%) of the County real property tax imposed on any real property improvement used solely as a tobacco barn, provided all the requirements of this Section are met. The Director of Finance shall provide and keep on hand the application forms for the tax credit. The application shall be made each year before April 1 after the date of finality; shall be made under oath; shall contain a legal description of the real property upon which the tobacco barn is located; and shall contain such information as will enable the Director of Finance to determine whether the applicant can qualify for the tax credit. In the event the Director of Finance determines that the application does not qualify for the tax credit, the reason for the denial shall be communicated to the applicant.