In accordance with the provisions of Section 9-244 of the Tax-Property Article, Annotated Code of Maryland and the terms defined therein, there is a tax credit against the property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community. The amount of the tax credit shall be the full amount of property tax imposed pursuant to Section 6-202 of the Tax-Property Article, Annotated Code of Maryland, by Prince George's County. Tax credits shall be available on an annual tax year basis. An application for the tax credit shall be submitted to the Director of Finance. Applications for the tax credit shall be submitted to the Director of Finance no later than April 1 prior to the tax year for which the credit is being requested. The Director of Finance shall determine the amount of the tax credit and place a credit on the appropriate account. The Director of Finance is authorized to develop an application form and establish procedures to administer the tax credit established in this Section. An owner of real property who has applied for the tax credit established in this Section may appeal to the Maryland Tax Court the denial of the tax credit if notice of the appeal is made on or before thirty (30) days from the date that the Director of Finance mails the notice of the determination.