1. (a) For purposes of this section, the term "remediation expenses" includes reimbursement for the expenses incurred to remediate the site and all other eligible expenses under this article.

2. (b) Each subsequent owner of a property that has had a restrictive covenant placed on it because of soil or water contamination due to a leaking underground or aboveground storage tank is eligible for reimbursement for the remediation expenses to remediate the site under the ELTF if:

   1. (1) the tank was registered under IC 13-23-12 ; and
   2. (2) all annual fees for the tank were paid before the eligible release.

As added by P.L.176-2023, SEC.41.