Iowa Code § 62.24

Costs
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The contestant and the incumbent are responsible for the expenses of the witnesses called by them, respectively. Ifthe results of the election are upheld by the contest, ifthe statement isdismissed, or ifthe prosecution fails,the costs of the contest shall be paid by the contestant. Ifthe court or tribunal trying the contest determines that the contestant won the election, or ifthe election is set aside, the costs of the contest shall be paid by the county.

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