This bill amends the Code of West Virginia to clarify the tax treatment of wind power projects. Specifically, it states that wind power projects are not considered pollution control facilities under the relevant article of the law. As a result, each wind turbine and the tower it is affixed to will be classified as real property for taxation purposes, provided that the tower is permanently affixed to the ground.

The bill removes previous provisions that classified wind turbines and their towers as personal property eligible for salvage valuation as pollution control facilities. This change aims to simplify the tax structure for wind power projects by ensuring they are taxed at the real property rate rather than under the pollution control facilities framework.

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