West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06 - Pollution Control Facilities
Section 110-6-4 - Approval as Pollution Control Facility

4.1. Any owner or taxpayer requesting salvage valuation for a pollution control facility under the authority of W. Va. Code § 11-6A-3 must receive approval from the appropriate state agency governing the control of air or water pollution. The approval must state that the pollution control facility subject to salvage value consideration is designed, constructed or installed primarily for the purpose of abating air or water pollution, and does abate or reduce water or air pollution in compliance with air or water quality standards prescribed under the laws of this State or the United States; Provided, That each wind turbine installed at a wind power project and each tower upon which the turbine is affixed shall be considered to be personal property that is a pollution control facility, and all of the value associated with the wind turbine and tower shall be accorded salvage value treatment. All personal property at a wind power project other than a wind turbine and tower shall be valued at it's then current market value without regard to salvage value treatment.