DECISION and ORDER
Petitioner commenced this proceeding by Order to Show Cause, dated February 7, 2008, with an accompanying Verified Petition seeking a declaration of the validity and amount of the garageman's lien claimed by respondent ACME Towing Inc. (hereinafter "ACME") on a 2002 Cadillac. ACME answered, claiming its lien on the 2002 Cadillac is in all respects valid and totaled $14,395.22, as of January 12, 2008, which continues...
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