1. (a) The Equipment and Categories List (ECL) is a two-part list. Part A is a list of the property that the executive director has determined is used either wholly or partly for pollution control purposes. Part B is a list of categories of property which is located in Texas Tax Code (TTC), §26.045(f).
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2. (b) The commission shall review and update the ECL at least once every three years.

   1. (1) An item may be added to the list only if there is compelling evidence to support the conclusion that the item provides pollution control benefits and a justifiable pollution control percentage is calculable.
   2. (2) An item may be removed from the list only if there is compelling evidence to support the conclusion that the item does not render pollution control benefits.

Source Note:The provisions of this §18.25 adopted to be effective February 7, 2008, 33 TexReg 943.