West Virginia Code § 11-6A-2

Definition
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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 thee 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 waterr resources or the
office of air quality, both of the Division of Environmental Protection, as the case may be.

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