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Attorneys for plaintiff: James T. Kilbreth, Esq., (orally) Sean Mahoney, Esq. Verrill & Dana, LLP One Portland Square Portland, ME 04112-0586 Attorneys for defendants: Andrew Ketterer, Attorney General Jon H. Edwards, Asst. Atty. Gen., (orally) 6 State House Station Augusta, ME 04333-0006 (for B.E.P.) Gerald F. Petrucelli, Esq., (orally) Petrucelli & Martin, LLP P O Box 9733 Portland, ME 04104-5033 (for Town of Jay)FOOTNOTES******************************** {1} . International Paper does not appeal the Superior Court's decision that a sawdust containment system that it installed does not qualify for a tax exemption certification. {2} . Title 36 M.R.S.A. § 656 (1990) provides in relevant part: § 656. Real Estate The following real estate is exempt from taxation: . . . . E. Pollution control facilities. (1) Water pollution control facilities having a capacity to handle at least 4,000 gallons of waste per day, certified as such by the Commissioner of Environmental Protection, and all parts and accessories thereof. . . . . (a) "Facility" means any disposal system or any treatment works, appliance, equipment, machinery, installation or structures installed, acquired or placed in operation primarily for the purpose of reducing, controlling or eliminating water pollution caused by industrial, commercial or domestic waste. . . . . 36 M.R.S.A. § 656 (1990). {3} . Ethyl involved applications for certification for a sales and use tax exemption pursuant to 36 M.R.S.A. § 1760(29) and (30), in addition to applications for certification for exemption from real estate and property taxes pursuant to 36 M.R.S.A. §§ 655 and 656. The standards and procedure for certification for exemption are the same. Some quotations from Ethyl, cited herein, will refer to section 1760. {4} . Because the court ultimately determined that the "facility" in question did not abate water pollution, this analysis was actually dicta. See Ethyl Corp. v. Adams, 375 A.2d 1065, 1077 (Me. 1977). {5} . Title 36 M.R.S.A. § 656 (1990) provides in relevant part: § 656. Real Estate The following real estate is exempt from taxation: . . . . E. Pollution control facilities. (2) Air pollution control facilities, certified as such by the Commissioner of Environmental Protection, and all parts and accessories thereof. . . . . (a) "Facility" means any appliance, equipment, machinery, installation or structures installed, acquired or placed in operation primarily for the purpose of reducing, controlling, eliminating or disposing of industrial air pollutants. 36 M.R.S.A. § 656 (1990).