The following shall not be permitted as underground storage facilities:

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1. A body of water, as defined by section 45-131, unless it has been designed, constructed or altered so that water storage is a principal purpose of the body of water.

2. Aqueducts, irrigation canals and other man-made water conveyance systems.

3. Water that incidentally recharges an aquifer during the course of its use for agricultural, municipal, mining or industrial purposes.