In Taco Cabana, Inc. v. Exxon Corp., 5 S.W.3d 773 (Tex. App.--San Antonio 1999, pet. denied), the plaintiff purchased property on which the defendant had previously operated a gas station. 5 S.W.3d at 774-76. When closing its gas station, the defendant detected contaminants exceeding state action levels in water samples and contaminants which did not exceed state actions level in soil samples. Id. at 774-75. As required by the Texas Water Commission, the defendant initiated measures to remediate contamination exceeding state action levels. Id. at 775-76. Ultimately, the Commission issued a final approval letter, indicating no further remediation activity was necessary. Id. at 777. While constructing a restaurant on the property, the plaintiff discovered additional soil contaminants that did not exceed state action levels in the area of a former tank field, which had not been disclosed by the defendant to the Commission. Id. The plaintiff removed the contaminated soil before resuming construction and eventually sued the defendant, seeking to recover the remediation costs and lost profits. Id. The Court upheld the trial court's grant of the defendant's motion for judgment notwithstanding the verdict after the jury awarded damages for trespass. Id. at 777, 780. Relative to the trespass claim, the jury was charged with determining whether the defendant "knowingly left unreasonable levels of . . . gasoline contaminants on the property . . . which caused damage to the plaintiff." Id. at 780. The plaintiff contended that the defendant committed trespass because it had a duty to remove the contaminated soil at issue. Id. However, the court concluded that any common-law duties to remove contamination had been displaced by the applicable administrative regulations because the Legislature had delegated to the Commission the task of determining appropriate clean-up standards. Id. Because the applicable regulations dictate when corrective action is necessary, "unreasonable levels" of contaminants are those that exceed state action levels. Id. Therefore, the plaintiff did not establish its trespass action because there was no evidence that the defendant failed to remove soil containing contaminants exceeding state action levels. Id. In Taco Cabana, Inc. v. Exxon Corp., the Court considered whether a state agency's determination as to the appropriate clean-up level foreclosed a tort cause of action to require further clean-up or to recover damages for failure to clean up the property in question. Taco Cabana, 5 S.W.3d at 778. In that case, the owner of the property, Anderson, leased a piece of property to Exxon, who subleased it to another independent contractor for use as a gas station. Id. at 774-75. In the process of closing the station, Exxon cleared the lot by removing the underground gasoline waste oil tank, the underground gasoline storage tank, and other constructions. Id. at 775. An environmental consulting firm, which was hired to conduct an initial site assessment, detected some contamination in the soil samples. Id. The TNRCC issued Exxon an action letter, requiring it to perform further testing and report additional information regarding the site. Id. Although Exxon provided information to the TNRCC regarding the fiberglass tank field, it did not include information about the former underground tank facility, which was removed nine years before. Id. at 776. While Exxon was conducting remedial activities, Anderson conveyed the property to Southmark Corporation. Id. The following year, Southmark Corporation entered into an earnest money contract with SCC for the sale of the property. Id. Soon after, SCC assigned its interest in the earnest money contract to Taco Cabana. Id. As part of the agreement, Taco Cabana was provided with the environmental studies of the property, which included the former service station site. Id. In addition, it was allowed a sixty-day period to enter and inspect the land assessing its suitability as a restaurant site. Id. At the time it entered into the agreement with SCC, Taco Cabana was aware of Exxon's on-going remediation efforts and the suit between Anderson and Exxon for Exxon's alleged refusal to clean the site. Id. Taco Cabana and SCC agreed that Taco Cabana would not close on the property until it received a letter from the TNRCC confirming that the site was cleared. Id. A few months later, based on the reports submitted to it by Exxon, the TNRCC determined that no further remedial measures were necessary. Id. Thereafter, Taco Cabana closed on the property and purchased it "as is." Id. at 777. At the time of closing, the TNRCC's final approval letter had not been issued. Id. When Taco Cabana began its construction, the contractors detected a strong odor of hydrocarbons, which turned out to be coming from the former tank that Exxon had not disclosed in its report to the TNRCC. Id. Although a strong odor had been detected, the soil samples collected on July 26, 1993, did not show contamination in excess of state action levels. Id. On July 28, 1993, after the soil was removed and construction resumed, the TNRCC issued a final approval letter to Exxon, stating that no further remediation activity was necessary. Id. Taco Cabana filed suit against Exxon, asserting claims for negligence, negligence per se, trespass, and nuisance. Id. Although the jury returned a verdict in favor of Taco Cabana on the issues of trespass and negligence per se, the trial court granted Exxon's motion notwithstanding the verdict, entering a take-nothing judgment. Id. On appeal, the Court affirmed the trial court's judgment. In Taco Cabana, the Court stated that "to the extent that any common law duties regarding removal of contamination existed, such duties have been displaced by the Water Code and implementing administrative regulations because the Legislature has delegated to the TNRCC the task of determining appropriate cleanup standards." Id. at 780. Although we emphasized that the statutes in place dictate when corrective actions were necessary, we concluded that evidence of unreasonable levels of contamination on the land, meaning levels which exceed state action levels, would establish a trespass cause of action. See id. In that case, because Taco Cabana had failed to present evidence establishing that Exxon failed to remove soil that contained contaminants above state-action levels, we held that the trial court properly entered judgment notwithstanding the verdict in favor of Exxon. Id. Thus, in Taco Cabana, the Court emphasized that in order to bring a cause of action when proper clean-up measures have taken place in compliance with TNRCC requirements, a plaintiff must show that there are "unreasonable levels" of contaminants, meaning levels in excess of actionable levels of contamination. Taco Cabana, 5 S.W.3d at 778.