Facility includes an incinerator equipped with a pollution abatement device in effective operation.
Facility does not include an air conditioner, dust collector, fan, or other similar facility for the benefit of personnel or of a business. The fuel burner portion only of the system is eligible for tax exemption. The fuel burner portion only of the system is eligible for tax exemption. 1995, Act 60, Imd. May 24, 1995.