Section 2102 - Levy and collection of light tax; penalty for late payment(a) The County Council, for the purpose of providing street and highway lighting pursuant to § 2101 of this title, shall levy for the installation and maintenance of such lights an annual tax based on the full annual cost of such lighting, plus up to but not exceeding 10% thereof to cover the actual direct and indirect costs of administration and billing. Such tax shall be levied against all properties within the boundary lines of the communities that have submitted petitions under § 2101 of this title. The County Council shall establish the method by which such tax shall be computed and shall adopt and levy annual light tax rates that will yield sufficient revenue to cover the full annual cost of all lighting services, plus up to but not exceeding 10% for the actual cost of administration and billing. No such taxes shall be levied against farm land.(b) Such taxes shall be collected by the same collector, at the same time and in the same manner as other county taxes. If such taxes are not paid by the date set for the payment of other taxes, penalty shall accrue thereon in the manner and at the rate specified in § 8604(a) of this title.(c) If the County Council receives a petition for street lighting from any community and the contract for such street lighting is entered after the commencement of the county's fiscal year, the Department of Finance may, at the same times established for supplemental assessments in § 8339 of this title, levy and bill a supplemental light tax to the property owners within such community, computed in the same manner as all other light tax bills, reduced at the rates specified in § 8340 of this title. (d) All taxes levied under this chapter shall be considered real property taxes and, as provided in § 2901(a) of Title 25, shall constitute and remain a statutory lien on such property, together with any penalties that may accrue thereon, until such taxes and penalties are paid in full. Such lien shall enjoy the priority established for governmental liens by § 2901 of Title 25.38 Del. Laws, c. 81, § 2; Code 1935, § 1181; 48 Del. Laws, c. 77, § 2; 9 Del. C. 1953, § 2102; 55 Del. Laws, c. 85, § 13A; 68 Del. Laws, c. 435, §§2 - 6; 71 Del. Laws, c. 401, § 15.;