OPINION
HOWARD, Chief Judge.
This is an action to foreclose materialmen's and mechanics' liens and the only question is whether the liens were perfected within the time and in the manner provided by the statutes. The case was tried to the court sitting without a jury which made findings of fact and conclusions of law and rendered a judgment providing that the deed of trust of First State and Tucson Federal had priority as a lien on the subject property to...
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