The answer depends on when the tanks were last used. If the tanks were in use on November 8, 1984, or brought into use after that date, you will be buying the tanks as they are fixtures of the land. If the tanks have not been used since November 8, 1984, the owner is the person who owned the tanks immediately before the discontinuation of their use. We always caution people who ask this question that although they may not become the owner by UST as defined in 40CFR280, they may still be subject to strict liability under the Resource Conservation and Recovery Act for the USTs and potential contamination at a site.
Additionally, there are other environmental statutes under which you may be liable in the event of contamination on the property.