West Virginia Statutes

§ 11-6A-2 — Definition

West Virginia·Ch. 11 TAXATION·Art. 6A POLLUTION CONTROL FACILITIES TAX TREATMENT
As used in this article, "pollution control facility" means any personal property designed, constructed or installed primarily for the purpose of abating or reducing water or air pollution or contamination by removing, altering, disposing, treating, storing or dispersing the concentration of pollutants, contaminants, wastes or heat in compliance with air or water quality or effluent standards prescribed by or promulgated under the laws of this state or the United States, the design, construction and installation of which personal property was approved as a pollution control facility by either the office of water resources or the office of air quality, both of the Division of Environmental Protection, as the case may be.

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Legislative History

1994 Reg. Sess., HB4065; 1973 Reg. Sess., SB139

Nearby Sections

15
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