DECISION and ORDER
JOSEPH C. TERESI, Judge.
This proceeding was commenced, pursuant to Lien Law §201-a, by Petitioner to determine the validity and amount of the garageman's lien claimed by respondent ACME Towing Inc. (hereinafter "ACME") on a 2002 Cadillac. ACME claims its lien totaled $14,395.22, as of January 12, 2008, and continues to accrue storage charges.
The Court of Appeals, in
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