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.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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