Delaware Code
Chapter 1. JURISDICTION AND SOVEREIGNTY
§ 103. Cession of lands to the United States; taxation; reversion to State.

(a) Whenever the United States shall desire to acquire a title to land of any kind belonging to this State, whether covered by the navigable waters within its limits or otherwise, for the site of any lighthouse, beacon, lifesaving station or other aid to navigation, and application is made by a duly authorized agent of the United States describing the site or sites required therefor, the Governor may convey the site to the United States and cede to the United States jurisdiction over the site. No single tract desired for any lighthouse, beacon or other aid to navigation shall contain more than 10 acres or, for any lifesaving station, more than 1 acre.
(b) All the lands, rights and privileges which may be ceded under subsection (a) of this section and all the buildings, structures, improvements and property of every kind erected and placed on such lands by the United States shall be exempt from taxation so long as the same shall be used for the purposes mentioned in subsection (a) of this section.
(c) The title of any land which may be ceded under subsection (a) of this section shall escheat and revert to the State, unless the construction thereon of the lighthouse, beacon, lifesaving station or other aid to navigation for which it is ceded shall be commenced within 2 years after the conveyance is made and shall be completed within 10 years thereafter.

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