A. If the department or this state incurs unrecovered corrective action costs from a corrective action undertaken on behalf of a person other than the underground storage tank owner or operator, the department has a lien on the property for the unrecovered corrective action costs.
B. Notwithstanding subsection A of this section, the department may forgo a lien on the property when the director orders corrective actions that are necessary to protect human health, safety or the environment pursuant to section 49-1017.