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. The bill removes previous provisions that treated wind turbines and their towers as personal property eligible for salvage valuation under pollution control facility regulations. 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.

The intent of this legislation is to ensure that wind power projects are taxed at the real property rate rather than being classified under the pollution control facilities tax framework. This change aims to provide clarity in the tax treatment of wind energy projects and aligns their taxation with that of other real property assets.

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