EPA entered into an agreement with the Respondent providing for EPA to receive fifty percent of the sales price of the real property comprising the E.H. Titchener & Co. Superfund Site, City of Binghamton, Broome County, New York. The Site is not on the National Priorities List and the Respondent is not a potentially liable party with respect to the Site. Under the terms of the settlement, EPA will discharge its CERCLA 107(l) lien on the Site; Respondent will seek to acquire the property through foreclosure of municipal tax liens and will then seek to sell the property, whereupon the County would pay to EPA fifty percent of the sales price that it receives for the property. The amount that the County might receive from sale of the property, and thus the share that EPA would be entitled to receive from the County from this settlement, cannot be determined at this time. EPA incurred over $960,000 in performance of a removal action at the Site. The CERCLA lien is subordinate to the tax liens, which total over $800,000, held by Respondent against the property. Removal by EPA of the CERCLA lien will eliminate EPAÂs one-year right of redemption pursuant to 28 U.S.C. 2410(c) that would otherwise be applicable if EPAÂs lien were to be foreclosed. Through the settlement and subsequent tax foreclosure, Respondent will acquire a property that may immediately be sold free and clear of all liens as well as of federal redemption claims, and will enable a buyer to immediately to see