The following are not exempt from taxation and are not entitled to a positive use determination under this chapter:

1. (1) property is not entitled to an exemption from taxation solely on the basis that the property is used to manufacture or produce a product or provide a service that prevents, monitors, controls, or reduces air, water, or land pollution;
2. (2) property that is used for residential purposes, or for recreational, park, or scenic uses as defined by Tax Code, §23.81;
3. (3) motor vehicles; and
4. (4) property that was subject to a tax abatement agreement executed before January 1, 1994. However, property acquired, constructed, or installed after expiration of a tax abatement agreement could be eligible for a positive use determination.

Source Note:The provisions of this §17.6 adopted to be effective June 17, 1999, 24 TexReg 4425.