§ 1811. Statement of purpose; short title.
§ 1811. Statement of purpose; short title. (a) The General Assembly finds and declares that many properties and structures associated with Delaware’s history, and in some cases the history of this nation, have been steadily disappearing over the past 50 years, or longer. Once gone, they are gone forever, and can never be replaced. Each […]
§ 1812. Definitions.
§ 1812. Definitions. The following words, terms and phrases, when used in this subchapter, shall have the meanings ascribed to them herein, except where the context clearly indicates a different meaning (singular includes plural): (1) “Certification of Completion,” “Completion Certificate” or “Certificate” shall mean the certificate issued by the Delaware State Historic Preservation Officer attesting that […]
§ 1813. Preservation and repair of historic structures; tax credits; sunset.
§ 1813. Preservation and repair of historic structures; tax credits; sunset. (a) Any person incurring qualified expenditures pursuant to this subchapter in the substantial rehabilitation of any certified historic property shall be entitled to a credit against bank franchise or income taxes imposed under Title 5, or under Chapter 11 or Chapter 19 of this […]