What does a proper tank abandonment involve?
The tank must be completely emptied of oil including any remaining residue/water. A hole is cut in the tank and sand, concrete slurry, or an approved foam product is used to fill the tank. All lines to the tank are cut below grade and plugged. If you continue to heat with oil, install a new fiberglass underground tank or a steel aboveground tank. The new tank is then connected to your heating system using all new materials.