OPINION
PATTERSON, Judge.
¶ 1 Barry Levitan appeals the judgment of the superior court declaring him a contractor within the meaning of Arizona Revised Statute ("A.R.S.") § 32-1101(A)(3) (Supp.2000). For the following reasons, we reverse.
I. BACKGROUND
¶ 2 For purposes of this declaratory judgment action, the parties have stipulated to the relevant facts. Levitan owns two residential rental properties in Flagstaff containing...
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