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D. C. Ecker Construction, Inc. “Ecker Construction” appeals from the trial court’s order dismissing its lien foreclosure claim. In its sole enumeration of error on appeal, Ecker Construction contends that the trial court erred by concluding that its mechanic’s lien claim must be dismissed because it was untimely as a matter of law. For the reasons set forth below, we agree and reverse. We review a trial court’s grant of a motion to dismiss de novo. Georgia Lien Services v. Barrett , 272 Ga. App. 656, 657 1 613 SE2d 180 2005. “A motion to dismiss may be granted only where a plaintiff would not be entitled to relief under any set of facts that could be proven in support of its claim.” Citation and punctuation omitted. Field v. Mednikow , 279 Ga. App. 380 1 631 SE2d 395 2006.

The record in this case shows that Ecker Construction filed a complaint against Ponce Investment, Inc. “Ponce” seeking payment for improvements made to real property owned by Ponce. In its complaint, Ecker Construction sought to foreclose on a mechanic’s lien pursuant to OCGA § 44-14-360 et seq. Ecker Construction’s lien in this case stated that it was being filed “within three months since the furnishing of said services, labor and/or materials . . .” It also stated that the claim was due on June 16, 2006, which was three months and five days before the lien was filed. There are two critical dates for the enforcement of mechanics’ liens. One is that the claim of lien must be filed within three months after, as it relates to this case, the completion of the work or “the material . . . is furnished.” OCGA. § 44-14-361.1 a 2. The other is that an action for recovery of the amount of the claim must be commenced within 12 months from “the time the claim shall become due.” OCGA § 44-14-361.1 a 3. Citations omitted. L&W Supply Corp v. Whaley Const . Co. , 197 Ga. App. 680, 681 399 SE2d 272 1990. “Generally, the account becomes due upon the completion of the work or delivery of the last item constituting a part of the account.” Citations and punctuation omitted. Id. “The date the work was completed or material was ‘furnished’ or ‘delivered’ is crucial to the timeliness of the lien. The date the claim is due means the same thing for mechanics’ lien purposes, even if the parties agree on a different due date. The latter is of no consequence in determining the validity of the lien.” Citations omitted. Id. The actual date the work is completed or the material is furnished or delivered controls. See id.

 
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