OPINION
CATHERINE STONE, Justice.
This is a case of first impression involving the Sham Contract provision found in section 53.026 of the Texas Property Code. The parties dispute whether section 53.026 provides a method of allocating liability to a property owner or whether the provision applies only for purposes of filing and perfecting a mechanic's lien. Because we find section 53.026 does not control liability, we reverse the judgment of the trial court...
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