2025 Delaware Code
Title 30 - State Taxes
Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT
Subchapter I. Land Donated for Conservation or Preservation
§ 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.
