BERNES, Judge.
In the second appearance of this case before us, Walker County appeals the trial court's dismissal of its second amended complaint for failure to state a claim upon which relief can be granted. Walker County contends that the trial court erred in dismissing its contribution claim brought pursuant to the Georgia Hazardous Site Response Act ("HSRA"), OCGA § 12-8-90 et seq., against the owners and operators of the Tri-State Crematory and funeral homes...
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