The following are not exempt from taxation and are not entitled to a positive use determination under this chapter:(1) property is not entitled to an exemption from taxation:(A) 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;(B) if the property is used, constructed, acquired or installed wholly to produce a good or provide a service;(C) if the property is not wholly or partly used, constructed, acquired or installed to meet or exceed law, rule, or regulation adopted by any environmental protection agency of the United States, Texas, or a political subdivision of Texas for the prevention, monitoring, control, or reduction of air, water, or land pollution; or(D) if the environmental benefit is derived from the use or characteristics of the good or service produced or provided;(2) property that is used for residential purposes, or for recreational, park, or scenic uses as defined by Texas Tax Code, §23.81;(3) motor vehicles; and(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.