This section applies to all counties except Baltimore City. The governing body of a county may: provide for street lighting along the roads of the county; and enter into contracts for the installation, maintenance, and operation of street lighting. Except as provided in subsections (g) and (h) of this section, a county shall pay the costs of street lighting provided for under this section by an ad valorem tax imposed on each property in the district served by the street lighting. Except as provided in subsections (e) and (f) of this section, the governing body of a county may create a street lighting district only on receipt of a petition signed by 60% of the owners of property located in the proposed district. The petition shall describe the boundaries of the proposed electric lighting district. On receipt of the petition, the governing body of the county shall hold a public hearing at which the residents in the proposed street lighting district shall be given an opportunity to be heard. The governing body shall: hold the hearing not less than 14 days nor more than 60 days following receipt of the petition; and publish notice of the hearing at least once in a newspaper of general circulation in the boundaries of the proposed street lighting district. After the hearing the governing body of the county may establish the street lighting district and impose on all property that is subject to county taxes and is located in the district ad valorem taxes at a rate sufficient to pay the cost of the street lighting. All taxes under this subsection shall be imposed in the same manner as county taxes. In addition to the process set forth under subsections (b), (c), and (d) of this section, the County Commissioners of Frederick County may create, on their own initiative, a street lighting district for undeveloped land in the county if: a subdivision plat for the land has not been approved by the County Planning Commission or recorded by the clerk of the court; and the district is created in accordance with paragraph (2) of this subsection. Before establishing a street lighting district under this section, the county commissioners shall hold a public hearing on the proposal, at which time the boundaries of the proposed district shall be fully described. A notice of public hearing together with a summary of the proposal shall be published in at least one newspaper of general circulation in the county once each week for the 2 successive weeks immediately before the hearing. The County Commissioners of St. Mary’s County may create a street lighting district on receipt of a petition signed by a majority of the owners of property located in the proposed district. Somerset County may pay the cost of street lighting provided in accordance with this section by a tax imposed equally only on improved property in the district. To cover the costs of street lighting, the County Commissioners of Washington County may impose either: an ad valorem tax as provided in subsection (c) of this section; or a fixed amount per tax account that shall be uniform in the street lighting district. Late payments are subject to interest from the date due at the same rate, and subject to the same collection procedures, as overdue county property taxes.