(1) facilities from a point immediately preceding the treatment, neutralization or stabilization device or devices to the point of discharge to the waters of the State, or to a municipal sewer system;

(2) facilities whose primary purpose is pollution abatement even though they may salvage marketable materials;

(3) pretreatment devices which produce an effluent that is in conformance with a municipal sewer use ordinance;

(4) for purposes of Tax Law deductions, facilities and pretreatment devices, the construction, reconstruction, erection or improvement of which is initiated on or after January 1, 1965;

(5) for purposes of Real Property Tax Law exemptions, facilities and pretreatment devices which were constructed or reconstructed subsequent to May 12, 1965.

(1) facilities that rely solely upon dilution, dispersion or assimilation of pollutants in the receiving waters;

(2) holding tanks or similar structures unless followed by treatment, neutralization or stabilization;

(3) facilities whose primary purposes are salvage of materials which are usable in the manufacturing process or are marketable;

(4) collection systems including pumping and transmitting facilities preceding the point of treatment, neutralization or stabilization.