OPINION
DOWNIE, Judge.
¶ 1 Tommy Word, dba Pacific Mechanical Service ("Word"), appeals the superior court's denial of his motion for relief from judgment pursuant to Rule 60(c), Arizona Rules of Civil Procedure. Resolution of this case turns on interpretation of Arizona Revised Statutes ("A.R.S.") section 23-907(E), a statute addressing the collection of judgments from employers who fail to maintain workers' compensation insurance for their employees...
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