OPINION
PARKER, Judge.
Appellant Paper Calmenson & Co. ("PaCal") owns a building located at County Road B and Highway 280 in St. Paul. The building, originally a steel plant, contained more than 40 petroleum/chemical storage tanks. PaCal hired Braun Environmental Laboratories to study and make recommendations on tank cleaning and removal.
Ceres Construction Co., owned individually by David McIntyre, leased space in the PaCal building beginning...
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