HECHT, Justice.
The Iowa State Board of Education (ISBE) affirmed the Des Moines Independent Community School District's decision to close five schools. The appellants sought judicial review of the ISBE's decision. The district court affirmed the decision of the ISBE. On alternate grounds, we likewise affirm.
I. Factual and Procedural Background.
In 1998, the General Assembly authorized a local option tax on sales and services for the purpose of...
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