(1) The upgrading of underground storage tanks and the improving of such tanks and associated equipment are necessary to protect the public health and safety and the environment.
(2) The costs of upgrading leaking underground storage tanks, purchasing improved equipment and cleaning up the contamination caused by leaking underground storage tanks, including the costs of disposal, remediation or other treatment of soil contaminated as a result of leaking underground storage tanks, exceed the financial capacity of many owners and operators of underground storage tanks.
(3) The availability of motor vehicle fuel is necessary to create and retain employment and to encourage tourism in Oregon.
(4) It is the intent and policy of the Legislative Assembly to:
(a) Insure the funding and support of remedial action and replacement of leaking underground storage tanks and associated equipment, while allowing the owners and operators to continue to operate their businesses in Oregon; and
(b) In order to insure such funding and support, prevent a local unit of government from imposing taxes, fees or surcharges on soil generated as a result of remedial action or replacement of leaking underground storage tanks. [1993 c.661 §2]