Clarifying wind power projects taxation

This bill clarifies that wind power projects in West Virginia are not classified as pollution control facilities for tax purposes. Instead, wind turbines and their towers will be taxed as regular real property (subject to standard property taxes), ending prior tax treatment that treated them as pollution control facilities. The bill specifically defines the scope of taxable components, including turbine blades, generators, nacelles, towers, and foundations. This change directly affects wind energy developers and landowners by shifting their tax obligations from a special category to standard property tax rules.