Delaware § 5102 - Levy and collection of light tax.
Full text of Delaware Delaware Code § 5102 — Levy and collection of light tax., with citation guidance and answers to common questions.
§ 5102. Levy and collection of light tax.
(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;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 5102
What does Delaware Code § 5102 cover?
Section 5102 ("Levy and collection of light tax.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 5102?
A common citation format is "Delaware Code § 5102" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 5102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.