2012 Delaware Code
Title 30 - State Taxes
CHAPTER 54. REALTY TRANSFER TAX
Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue
§ 5421. Definitions.

The following words, terms and phrases, when used in this subchapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

(1) "Conservation Trust Fund" means the Delaware Land and Water Conservation Trust Fund established and maintained pursuant to this subchapter.

(2) "Department" means the Department of Natural Resources and Environmental Control.

(3) "Earnings Account" means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title.

(4) "Endowment Account" means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title.

(5) "Project" means the planning for, and the acquisition and development of property, undertaken to achieve the purposes of this chapter.

(6) "Secretary" means the Secretary of the Department.

(7) "State agency" means the following units of state government which manage natural and cultural resources: Department of Natural Resources and Environmental Control (Division of Parks and Recreation and Fish and Wildlife), Department of State (Division of Historical and Cultural Affairs) and the Department of Agriculture (Division of Resource Management).

(8) "Stewardship Account" means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. Generally, this account shall hold funds to be used in the planning for and implementation of management projects on public lands that promote cultural preservation and conservation activities related to plants and animals and their habitat.

67 Del. Laws, c. 336, § 2; 68 Del. Laws, c. 385, § 1; 71 Del. Laws, c. 349, § 3; 73 Del. Laws, c. 88, § 1.;