THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY ( U.S. EPA ) REGION 5, IS REFERRING THIS ACTION TO RECOVER RESPONSE COSTS INCURRED AT THE BROOKLYN PARK DUMP, LOCATED BETWEEN 83RD AND 85TH STREETS AT NOBLE, CITY OF BROOKLYN PARK, MINNESOTA ( THE SITE ), PURSUANT TO SECTION 107(A)(1) OF THE COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY ACT OF 1980, 42 U.S.C. SECTION 9601, ET. SEQ. ( CERCLA ), AS AMENDED BY THE SUPERFUND AMENDMENTS AND REAUTHORIZATION ACT OF 1986, PUB. L. NO. 99-499, 100 STAT. 1613 (1986)( SARA ), FROM SPECIFIED RESPONSIBLE PARTIES. THE SITE IS THE LOCATION OF A FORMER LANDFILL WHICH OPERATED ROUGHLY BETWEEN 1954 AND 1966; IT WAS CLOSED IN 1966 AND IN 1968 THE SITE WAS SOLD TO THE CURRENT OWNER, CITY OF BROOKLYN PARK, WHICH OPENED A PUBLIC PARK THERE INCLUDING A CHILDREN'S PLAYGROUND. WHEN THREATS POSED BY PCB'S AND SOLVENT CONTAMINATED TAR-LIKE MATERIAL WITH AN EXTREMELY LOW PH WERE IDENTIFIED STARTING IN 1988, U.S. EPA UNDERTOOK AN EMERGENCY REMOVAL ACTION WHICH ULTIMATELY COMPRISED THREE STAGES. THE FIRST STAGE BEGAN NOVEMBER 14, 1990, AND THE LAST STAGE CONCLUDED OCTOBER 30, 1992. NOT ALL THE WASTE HAS BEEN REMOVED FROM THE SITE BUT THE OSC HAS DETERMINED THAT IMMEDIATE THREATS TO HEALTH AND THE ENVIRONMENT HAVE BEEN REMOVED. U.S. EPA INCURRED COSTS TOTALLING $1,497,189.41 THROUGH JUNE 30, 1994, IN CONNECTION WITH CONDUCTING REMOVAL ACTIVITIES AT THE