(a) The county government, for the purposes of carrying out any contract entered into pursuant to § 5101 of this title, shall levy for the installation and maintenance of such lights in any such community with respect to which such a contract has been entered into, an annual tax based upon the full annual cost of street and highway illumination upon all real property within the boundary lines of the community or village as set forth in the petition provided for by § 5101 of this title, which tax according to the instructions set forth in the petition filed pursuant to § 5101 of this title shall be prorated among the owners of such property or based upon the assessment for county purposes. No such taxes shall be levied against farmland.

(b) Such taxes shall be collected by the same collector, at the same time and in the same manner as other county taxes.

9 Del. C. 1953, § ?5102; 57 Del. Laws, c. 458; 58 Del. Laws, c. 26, § ?3; 66 Del. Laws, c. 324, § ?1;