This bill amends the Code of West Virginia to clarify the tax treatment of wind power projects, specifically stating that these projects are not classified as pollution control facilities for certain purposes. The bill removes previous language that designated wind turbines and their towers as personal property classified as pollution control facilities. Instead, it establishes that wind turbines and towers will be considered real property for taxation purposes, provided that the tower is affixed to the ground.

Additionally, the bill defines the components of a wind turbine and tower, which include various mechanical and structural elements necessary for their operation. The intent of this legislation is to ensure that wind power projects are taxed in a manner consistent with real property, thereby altering their previous classification and potentially impacting the financial obligations of wind energy producers in West Virginia.

Statutes affected:
Introduced Version: 11-6A-5a