CADY, Justice.
This appeal and cross-appeal concern the responsibility of a petroleum refiner and supplier under the Iowa Comprehensive Petroleum Underground Storage Tank Fund Act, Iowa Code chapter 455G (1997) (Tank Fund Act) for the clean up costs of petroleum released into the ground from an underground storage tank.
I. Background Facts and Proceedings.
Shell Oil Company began operating a gas station in DeWitt, Iowa in 1955. The station was located...
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