SENATE BILL NO. 159
AN ACT TO AMEND TITLE 30, CHAPTER 54, DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §5401(1), Chapter 54, Title 30, Delaware Code by adding thereto a new subparagraph to read as follows:
"(5) Any conveyance to a non—profit conservation organization when the property is purchased for open space preservation purposes."
Approved July 15, 1991