The following shall not be permitted as underground storage facilities:
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.