If the underground tank is still in use there is no law in NJ that requires it to be removed. If it is no longer used as part of the heating system some towns due require the tank to be closed in-place or removed. In either case before you take title to this property you must have the soil around the underground tank evaluated. The samples taken should come from 0 to 6 inches below the base of the tank and a minimum of 4 soil samples should be taken. It is important that the samples be sent to a laboratory for analysis. Do not allow the company taking the soil samples to evaluate the samples on site without the samples being further processed to a laboratory. If the samples show that heating oil is in the soil this is reported to the NJDEP and they will assign a "spill number" and the current owners are responsible to remediate the site. If the samples are shown to be clean than you can apply to the State of New Jersey for grant money to have the tank removed. In most cases the grant money ($1200) will cover the majority of cost for removal. Also if the tank is still in use the grant money ($1800) will also pay for the installation of a new tank. You can apply on-line or have a company like mine pre-qualify you and apply to the state for you. If you need further information on applying for the grant or on having the tank evaluated please contact our office.