MASON, Justice.
The Public Employment Relations Board (PERB) appeals from the judgment of the Polk District Court reversing a declaratory ruling issued by PERB upon petition submitted to it by the West Des Moines Education Association (Association). In its ruling PERB held the phrase "impasse item" as used in sections 20.22(3) and 20.22(11) of the Public Employment Relations Act (Act) as
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