1 Del. Admin. Code § 901-9.0

Current through Register Vol. 28, No. 5, November 1, 2024

Section 901-9.0 - Requirements for Resident Curator Properties

9.1 Curatorship property is subject to periodic inspection by the State Office during the tax years in which the credit is applicable.

9.2 Improvements to curatorship property shall be completed within five years from the date of execution of the contract between the owner and the resident curator.

9.3 Curatorship property shall not be used for commercial purposes.

1 Del. Admin. Code § 901-9.0

8 DE Reg. 194 (7/1/04)
14 DE Reg. 485 (11/01/10)