Delaware § 918 Benefits of easement conveyance

Delaware Statutes

§ 918 — Benefits of easement conveyance

Delaware § 918

JurisdictionDelaware

Title3

PartDepartment of Agriculture

Ch. 9DELAWARE AGRICULTURAL LANDS PRESERVATION ACT

Subch.Acquisition of Preservation Easements

This text of Delaware § 918 (Benefits of easement conveyance) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 3, § 918 (2026).

Text

In addition to the district benefits set forth in § 911 hereof of this title, the owner of real property subject to a preservation easement shall be entitled to exemption from taxation for the transfer of any interest in such real property by death otherwise subject to the estate tax under Chapter 15 of Title 30. The Department of Finance shall be entitled to adopt requirements to effectuate the exemption from taxation as provided hereunder.

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In addition to the district benefits set forth in § 911 hereof of this title, the owner of real property subject to a preservation easement shall be entitled to exemption from taxation for the transfer of any interest in such real property by death otherwise subject to the estate tax under Chapter 15 of Title 30. The Department of Finance shall be entitled to adopt requirements to effectuate the exemption from taxation as provided hereunder.