California's Polanco Act provides a powerful (some would say one sided) tool for Redevelopment Agencies to force the remediation of a site subject to redevelopment, or to cause PRP's to reimburse such agencies for the remedial cost outlays. [As... Read More
In 1983, the City sought to restore a long closed well for use as a drinking water resource. It received complaints re taste and odor. The State of Nebraska and EPA investigated, and ultimately the site was added to the NPL in 1986. EPA determined that... Read More
In 2002, the Small Business Liability Relief and Brownfields Revitalization Act ("the Brownfields Amendments") was signed into law; in part, the Brownfields Amendments revised some of the provisions of CERCLA Section 101(35) and limited Superfund... Read More
Charles Bruner owned the Vista Ray subdivision from 1978 until 1982; the subdivision was adjacent to Mesa de Oro. When purchased by Bruner, the land was undeveloped. Bruner caused the site to be developed; he excavated and trenched the land for roads... Read More
There has been a long-running battle between DoD and EPA over the scope and extent of EPA's authority to order DoD to remediate sites. DoD went so far in the first George W. Bush administration as to seek legislative relief, which failed to pass.... Read More
Comprehensive Environmental Response, Compensation and Liability Act (CERCLA) appellate decisions are often complex and difficult to read tomes, filled with multiple United States Code sections and acronyms. On May 4, 2009, the United States Supreme Court... Read More
In 1990, EPA had five special Superfund accounts containing a total balance of $1.9 million. As of May 31, 2008, there were 819 special accounts holding $1.1 billion. In a recent report, the EPA Inspector General noted that management of the accounts... Read More
In 1994 an underground storage tank owned and operated by The Customer Company leaked over 3,000 gallons of gasoline into the ground in the City of Galt [part of California's Central Valley south of Sacramento]. The Customer Company was a family company... Read More
The so-called Superfund tax on oil and chemical companies expired in 1995. However, President Obama's proposed budget for FY 2010 assumes that the tax will be reinstated in 2011 "after the economy recovers". The budget assumes that $17.2... Read More
In a prior post [3/29/08], the ruling of the 9th Circuit in United States v. Burlington N. & Santa Fe Ry. Co., 520 F.3d 918 (9th Cir. 2008), was reviewed. The U.S. Supreme Court took review, and has now reversed. Burlington Northern & Santa Fe... Read More
The tax treatment of remediation costs is a wonder to behold in terms of its complexity. Capitalize? Expense? Good luck. If we are serious about wanting contaminated sites addressed, then the costs of such activities should always be allowed to be expensed... Read More