Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1802
Findings and purpose
# (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 existing land conservation acquisition programs under the Delaware Land Protection Act, as set forth in Chapter 75 of Title 7, and historic preservation programs, and not duplicate them and thereby preserve public financial resources and leverage public expenditures; and
# (3)
To provide private landowners with incentives to encourage protection of private lands for open space, natural resources, biodiversity conservation, outdoor recreation and historic preservation purposes.
Amendment history
72 Del. Laws, c. 254, § 1
Source: view the official text
In this title (40 sections)
- 30-1623 · Special rules for nonresident individual members and…
- 30-1624 · Special rules for certain tax credits of pass-through entities
- 30-1625 · Special rules for certain tax deductions for pass-through…
- 30-1631 · Imposition of tax
- 30-1632 · Computation and payment
- 30-1633 · Tax not applicable
- 30-1634 · Fiduciary adjustment
- 30-1635 · Taxable income of resident estate or resident trust
- 30-1636 · Nonresident beneficiary deduction for resident estates or…
- 30-1637 · Credit for income tax of another state
- 30-1638 · Accumulation distribution credit for resident beneficiary of…
- 30-1639 · Taxable income of a nonresident estate or nonresident trust
- 30-1640 · Share of a nonresident estate, nonresident trust or its…
- 30-1701 · Definitions
- 30-1702 · Election to invoke chapter
- 30-1703 · Compromise of death taxes due this State
- 30-1704 · Arbitration of domicile of decedent
- 30-1705 · Penalty and interest for nonpayment of tax
- 30-1706 · Reciprocal application
- 30-1801 · Short title
- 30-1802 · Findings and purpose
- 30-1803 · Definitions
- 30-1804 · Tax credit available; land conveyed for conservation and…
- 30-1805 · Administration
- 30-1806 · Applicability, fiscal limitation and renewal
- 30-1807 · Construction
- 30-1811 · Statement of purpose; short title
- 30-1812 · Definitions
- 30-1813 · Preservation and repair of historic structures; tax credits;…
- 30-1814 · Preservation tax credits; distribution, transfer and…
- 30-1815 · Preservation tax credits; procedures and administration
- 30-1816 · Total amount of credits permitted in each fiscal year;…
- 30-1817 · Appeals
- 30-1901 · Definitions
- 30-1902 · Imposition of tax on corporations; exemptions
- 30-1903 · Computation of taxable income [For application of this…
- 30-1904 · Returns
- 30-1905 · Payment of tax
- 30-1906 · Short title
- 30-1907 · Time of taking effect of tax