(a) To obtain a positive use determination, the pollution control property must be used, constructed, acquired, or installed wholly or partly to meet or exceed laws, rules, or regulations adopted by any environmental protection agency of the United States, Texas, or a political subdivision of Texas, for the prevention, monitoring, control, or reduction of air, water, or land pollution. In addition, pollution control property must meet the following conditions.      
        (1) Property must have been constructed, acquired, or installed after January 1, 1994.       
        (2) Land must include only the portion of the land acquired after January 1, 1994, that actually contains pollution control property.       
        (3) Equipment, structures, buildings, or devices must not have been taxable by any taxing unit in Texas on or before January 1, 1994, except that if construction of pollution control property was in progress on January 1, 1994, that portion of the property constructed, acquired, or installed after January 1, 1994, is eligible for a positive use determination.       
        (4) Property purchased from another owner is eligible for a positive use determination if it is acquired, constructed, or installed by the new owner after January 1, 1994, will be used as pollution control property, and was not taxable by any taxing unit in which the property is located on or before that date.       
      (b) The executive director shall determine the portion of the pollution control property eligible for a positive use determination.     
      (c) The executive director may not make a determination that property is pollution control property unless all requirements of this section and the applicable requirements of §17.17 of this title (relating to Partial Determination) have been met.     
     Source Note:        The provisions of this §17.4 adopted to be effective June 17, 1999, 24 TexReg 4425; amended to be effective January 9, 2002, 27 TexReg 185; amended to be effective February 7, 2008, 33 TexReg 932; amended to be effective August 28, 2014, 39 TexReg 6483