Iowa Code § 290.3

Hearing — shorthand reporter — decision
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At the time fixed for the hearing, it shall hear testimony for either party, and may cause the same to be taken down and transcribed by a shorthand reporter, whose fees shall be fixed by the state board and be taxed as a part of the costs in the case, and it shall make such decision as may bejust and equitable, which shall befinalunlessappealed from as hereinafter provided.

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