(a) To obtain a positive use determination, the pollution control property must be used, constructed, acquired, or installed wholly or partly to meet the requirements of a permit issued by the commission. In addition, pollution control property must meet the following conditions:(1) property must have been constructed, acquired, or installed after January 1, 1994.(2) land must include only the portion of the land acquired after January 1, 1994, that actually contains pollution control property.(3) it must be funded out of the operations and maintenance funds under TTC, §26.012(16).(b) The executive director shall determine the portion of the pollution control property eligible for a positive use determination.