"Pollution control facility", for purposes of IC 5-1.2-9 , means a facility for the abatement, reduction, or prevention of pollution or for the removal or treatment of any substances in materials being processed that otherwise would cause pollution when used. This includes the following:

1. (1) Coal washing, coal cleaning, or coal preparation facilities designed to reduce the sulfur and ash levels of Indiana coal.
2. (2) Coal-fired boiler facilities designed to reduce emissions while burning Indiana coal.
3. (3) Pollution control equipment to allow for the environmentally sound use of Indiana coal.

As added by P.L.189-2018, SEC.25.