MEMORANDUM OPINION
LETITIA Z. CLARK, Bankruptcy Judge.
Came on for trial the complaint for declaratory judgment filed by plaintiff, Spring Service Texas, Inc. seeking a determination that its liens on a tract of land located in Galveston County, Texas are valid and enforceable. After considering the pleadings, evidence, memoranda and arguments of counsel, the court makes the following findings of fact and conclusions of law and enters a separate judgment...
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