Our 240v Dynasty tub got overfilled, and the heat hasn't worked since. I turned off breaker, reset then checked again. No dice. I replaced the filters, the heat light is on. I checked the voltage across heater element and got .030 volts. I jumped the pressure switch and got the same reading. I have seen some similar problems on here. I am thinking maybe the relay is bad or the connection to the board, or the board itself. Any ideas?

Sounds like you have the system air looked. With no power at the heater start here first. Geckos are know for heating problems.
Jon