Delaware Statutes

§ 1802 — Findings and purpose

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 18 LAND AND HISTORIC RESOURCE TAX CREDIT·Subch. Land Donated for Conservation or Preservation
(a)The General Assembly finds:
(1)That the State of Delaware’s unique natural resources, wildlife habitats, historic resources and resources of outdoor recreation are a significant benefit to the State and the public;
(2)That the State of Delaware’s unique natural resources and distinctive natural heritage, including habitat for plants, animals and natural communities and historic resources, are being lost at an alarming rate; and
(3)That much of the State’s unique natural resources and habitats and historic resources are found on lands that are privately owned.
(b)The General Assembly desires:
(1)To encourage private landowners to be stewards of lands that are important habitats or designated natural areas, or that contain significant historic resources;
(2)To complement exis

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Legislative History

72 Del. Laws, c. 254, § 1

Nearby Sections

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