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CASE ENTRY

California Department of Toxic Substances Control v. Westside Delivery, LLC

Owner of defunct, polluted Los Angeles industrial site fails to pay taxes. The property is sold at auction to new owner. Can the state bill the new owner for what it spent cleaning up the property? Maybe so, says the Ninth Circuit. Though the new owner never had a contract or a relationship with the old owner, they had a “contractual relationship,” as Congress defined the term, by virtue of the tax sale.


Tags: 2018, Contract Law, Environmental Law, Ninth Circuit, Tax

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