As used in this part 2, unless the context otherwise requires:
(1) “Division” means the division of administration of the department of public health and environment.
(2) “Pollution control equipment” means any personal property, including, but not limited to, equipment, machinery, devices, systems, buildings, or structures, that is installed, constructed, or used in or as a part of a facility that creates a product in a manner that generates less pollution by the utilization of an alternative manufacturing or generating technology. “Pollution control equipment” includes, but is not limited to, gas or wind turbines and associated compressors or equipment or solar, thermal, or photovoltaic equipment.
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