75-11-322. Liability -- defense and exclusions. (1) A person has a defense against liability in a tort action for damages suffered as a result of an act or omission that constitutes a violation of this part, a rule adopted under this part, or a condition of a permit or authorization required by a rule adopted under this part if the person can establish by a preponderance of the evidence that:

(a) the person is a government entity that acquired ownership or control through bankruptcy, tax delinquency, abandonment, or lien foreclosure in which the government entity acquired title by virtue of the government entity's authority;

(b) the person has not caused or contributed to the violation; and

(c) the person is making an effort to abate the violation.

(2) For the purposes of this part, "government entity" includes a consolidated city-county, a county, and an incorporated city or town.