(a) The county government shall levy a tax for each fiscal year which shall be sufficient to provide funds adequate to reimburse the county for moneys expended or to be expended in such fiscal year in retiring the bonds which have been issued and in paying interest due on the same, and in maintaining or improving the suburban park community, and in paying the necessary general expenses of such community, including all costs of supervision and recreational promotion.(b) The rate of such tax shall be stated in terms of a certain rate on every $100 of assessed valuation, and a tax at such rate shall be levied on all the real property within the boundaries of such suburban park community listed in the assessment list prepared by the board of assessment of the county for such fiscal year, and in accordance with the valuation of such property as stated in such assessment list. No tax shall be levied upon any property which is not now subject to taxation and assessment for county or municipal purposes. An assessment list to be known as "Suburban Park Community Assessment List" showing the tax levied shall be prepared and shall be delivered to the receiver of taxes of the county together with a tax collection warrant in the form prescribed by § 8005 of this title and said tax shall be collected by such receiver of taxes in the same manner as are other county taxes.(c) The estimated maximum annual tax rate for the cost of maintaining any park or recreation area, including all costs of supervision and recreational promotion, shall be computed and shall be stated on the ballot at the time of the election as provided in § 632 of this title in terms of a certain rate on every $100 of assessed valuation. The annual tax levied to provide funds for maintaining the park, including all costs of supervision and recreational promotion, for any fiscal year prior to the maturity of the bonds shall not exceed the estimated maximum annual tax rate for such maintenance as stated on the ballot at the time of the election by the residents of the suburban park community.9 Del. C. 1953, § 654; 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 405, § 1; 57 Del. Laws, c. 762, § 4B.;