Beitou Refuse Incineration Plant was inaugurated on Jul. 1 1991 as ldquo;Shilin Refuse Incineration Plant rdquo;. It received its current name on Jul. 1 1995 following an administrative rezoning effort that also made it a subordinate unit of the Department of Environmental Protection Taipei City Government. The incinerator rsquo;s colorfully painted smokestack building houses an observation deck at an altitude of 116 meters accessible via a glass-paneled elevator by the ground-floor entrance. Fitted with wall-to-wall panoramic windows the observation deck provides an amazing open view of distant mountain ranges (Yangming Guanyin and Datun); the Shezi Islet sandwiched between Tamsui and Keelung Rivers; a sprawling Guandu Plain dotted with hills water bodies and greenery; the renowned ldquo;Sunset over Mt. Guanyin rdquo;; and a splendid nightscape. It is one of Taipei City rsquo;s well known sightseeing spots complete with information signage regarding attractions visible through the window.