§ 27-101. Purpose and policy of law — Short title.

The maintaining, improving and beautifying of cemeteries for the burial of the human dead is hereby declared to be one of the first considerations of a civilized people and a fixed and permanent policy of the state of Idaho, and the same is hereby declared to be a public benefit, use and purpose, and there is hereby imposed upon the cemetery maintenance boards, provided for in this act, the duty of beautifying, improving and maintaining the cemetery or cemeteries within their cemetery maintenance districts. And it is hereby declared and determined that any and all property within any cemetery maintenance district created under the provisions of this act is and shall be benefited ratably with all other property within such district, in proportion to its assessed valuation by the creation of such district and by any and all improvements to the cemetery or cemeteries within such district for the maintenance of which such district was created, and that all property within any such district shall be assessed equally in proportion to its assessed valuation for the purpose of cemetery improvement and maintenance under the provisions of this act.

This act shall be known as the Cemetery Maintenance District Law of the state of Idaho, and whenever cited, enumerated, referred to or amended, may be designated as the Cemetery Maintenance District Law, adding when necessary, the number of the section.

History.

1927, ch. 197, § 1, p. 264; am. 1929, ch. 268, § 2, p. 621; I.C.A.,§ 27-101; I.C.,§ 28-101 (1948 Ed.); am. 1967, ch. 214, § 1, p. 644.

§ 27-102. Creation and organization of district.

Whenever fifteen (15) or more of the holders of title, or evidence of title, to lands aggregating not less than six thousand (6,000) acres of contiguous territory, or consisting of contiguous territory of less extent but having market value for assessment purposes of at least one million dollars ($1,000,000) at the last preceding county assessment, desire to provide for the organization of the same as a cemetery maintenance district, none of their said lands being included within the boundaries of an already created and organized cemetery maintenance district under the terms of this act, such district may be created and organized as hereinafter provided.

History.

1927, ch. 197, § 2, p. 264; am. 1929, ch. 268, § 3, p. 621; I.C.A.,§ 27-102; I.C.,§ 28-101 (1948 Ed.); am. 1980, ch. 350, § 2, p. 887.

§ 27-103. Joint county cemetery maintenance districts — Commissioners.

When the boundaries of a proposed cemetery maintenance district lie in two (2) or more counties, each county shall act separately in the election and organization of that part of the proposed cemetery maintenance district contained in its county: Provided that the boards of county commissioners of each county so joining, shall meet together upon the presentation of the petition to their respective bodies, asking for such proposed district, and provide for uniform proceedings in each county. When two (2) counties join in a cemetery maintenance district, the county having the larger population within the district, shall appoint two (2) of the three (3) cemetery maintenance commissioners and the county having the smaller population within the district, one (1) commissioner. When three (3) counties join in such district, each county shall appoint one (1) commissioner; when more than three (3) counties join in such district, the three (3) counties having the largest population shall each appoint one (1) commissioner.

History.

I.C.A.,§ 27-102A, as added by 1945, ch. 200, § 1, p. 325; I.C.,§ 28-103 (1948 Ed.).

§ 27-104. Petition.

A petition shall first be presented to the board of county commissioners and filed with the clerk of the board of commissioners of the county in which the proposed cemetery maintenance district is situated, signed by the number of holders of title, or evidence of title specified in section 27-102, which petition shall plainly and clearly designate the boundaries of the proposed cemetery maintenance district and shall state the name of the proposed district, and shall be accompanied by a map thereof. The petition, together with all maps and other papers filed therewith shall, at all proper hours, be open to public inspection in the office of said clerk of the board of commissioners between the date of their said filing and the date of the election. The petition may be in one (1) paper or in several papers.

History.

1927, ch. 197, § 3, p. 264; am. 1929, ch. 268, § 4, p. 621; I.C.A.,§ 27-103; I.C.,§ 28-104 (1948 Ed.).

§ 27-105. Notice of hearing of protest.

When such petition is presented to the board of county commissioners and filed in the office of the clerk of such board, the said board shall set a time for a hearing upon such petition, which time shall not be less than four (4) nor more than six (6) weeks, from the date of the presentation and filing of such petition. A notice of the time of such hearing shall be published by said board, once each week for three (3) successive weeks previous to the time set for such hearing, in a newspaper published within the county in which said district is situated. Said notice shall state that a cemetery maintenance district is proposed to be organized, giving the proposed boundaries thereof, and that any taxpayer within the proposed boundaries of such proposed district may on the date fixed for such hearing appear and offer any objection to the organization of such district, the proposed boundaries thereof or the including or excluding of any real property therein or therefrom. After hearing and considering any and all objections, if any such be interposed, the county commissioners shall thereupon make an order thereon either denying such petition or granting the same, with or without modification, and shall accordingly fix the boundaries of such proposed district in any order granting such petition. The boundaries so fixed shall be the boundaries of said district after its organization be completed as provided by this act, and a map showing the boundaries of such proposed district as finally fixed and determined by the board of county commissioners shall be prepared and filed in the office of the clerk of said board.

History.

1927, ch. 197, § 4, p. 264; am. 1929, ch. 268, § 5, p. 621; I.C.A.,§ 27-104; I.C.,§ 28-105 (1945 Ed.).

§ 27-106. Notice of election.

After the county commissioners have made their order finally fixing and determining the boundaries of the proposed district, the clerk of the board of county commissioners shall cause to be published a notice of an election to be held, subject to the provisions of section 34-106, Idaho Code, in such proposed cemetery maintenance district for the purpose of determining whether or not the same shall be organized under the provisions of this chapter. Such notice shall plainly and clearly designate the boundaries of such proposed cemetery maintenance district as designated in the petition and shall state that a map showing the boundaries of said district is on file in his office.

Such notice shall be published first not less than twelve (12) days prior to the election and a second publication not less than five (5) days prior to such election, in a newspaper published within the county aforesaid. Such notice shall require the electors to cast ballots which shall contain the words “. . . . cemetery maintenance district, yes,” or “. . . . cemetery maintenance district, no” or words equivalent thereto. No person shall be entitled to vote at any election held under the provisions of this chapter unless he shall possess all the qualifications required of electors under the general laws of the state, and be a resident of the proposed district for thirty (30) days or more next preceding the election.

History.

1927, ch. 197, § 5, p. 264; I.C.A.,§ 27-105; I.C.,§ 28-106 (1948 Ed.); am. 1982, ch. 254, § 4, p. 646; am. 1995, ch. 118, § 15, p. 417.

§ 27-107. Election — Qualification of electors — Canvass.

Such election shall be conducted in accordance with chapter 12 and chapter 14, title 34, Idaho Code. The board of county commissioners shall establish as many election precincts within such proposed cemetery maintenance district as may be necessary, and define the boundaries thereof. The county clerk shall appoint judges of election, who shall perform the duties as judges of election under the provisions of title 34, Idaho Code; and the result of such election shall be certified, and canvassed and declared by the board of county commissioners.

History.

1927, ch. 197, § 6, p. 264; I.C.A.,§ 27-106; I.C.,§ 28-107 (1948 Ed.); am. 1982, ch. 254, § 5, p. 646; am. 1995, ch. 118, § 16, p. 417; am. 2009, ch. 341, § 10, p. 993.

§ 27-108. Canvass by board of commissioners — Validity of organization.

Immediately after any election for voting upon the organization of a cemetery maintenance district, the judges of said election shall forward the official results of said election to the clerk of said board of commissioners. The said board of commissioners shall meet within ten (10) days after said returns are received and shall proceed to canvass the votes cast at such election, and if, upon canvass, it shall appear that one-half (½) or more of said votes are “.... cemetery maintenance district, no,” then a record of that fact shall be duly entered upon the minutes of said board, and all proceedings in regard to the organization of said district shall be void. If, however, it shall appear upon such canvass, that more than one-half (½) of the votes cast are “.... cemetery maintenance district, yes,” the board shall, by order entered on its minutes, declare such territory duly organized as a cemetery maintenance district under the name designated in the petition. After the election, the validity of the proceedings hereunder shall not be affected by any defect in the petition or in the number or qualifications of the signers thereof, and in no event shall any action be commenced or maintained or defense made affecting the validity of such organization after six (6) months from and after the making and entering of the order provided for in this section. Such board shall cause one (1) copy of such order, duly certified, to be filed for record in the office of the county recorder of the county in which said district is situated and shall transmit to the governor one (1) certified copy thereof.

From and after the date of such filing of said order of the board of county commissioners declaring such territory duly organized as a cemetery maintenance district, the organization of such district shall be complete.

History.

1927, ch. 197, § 7, p. 264; I.C.A.,§ 27-107; I.C.,§ 28-108 (1948 Ed.).

§ 27-109. Cemetery maintenance board — Appointment of commissioners — Oath.

There shall be three (3) cemetery maintenance commissioners in each district, who shall constitute the cemetery maintenance board. The first cemetery maintenance commissioners of such cemetery maintenance district shall be appointed by the board of county commissioners. If the district is to be situated in two (2) or more counties, the boards of county commissioners for those counties shall coordinate a joint public meeting whereby the appointment shall be made by a majority of all county commissioners present at the joint public meeting. If the county commissioners cannot agree on the appointment of a commissioner, all the interested persons who received the highest and equal number of votes shall have their names placed in a container. The county commissioner with the most continuous length of service shall draw one (1) name from the container. The person whose name is drawn shall then be appointed to fill the vacancy. The certificate of such appointment shall be made in triplicate: one (1) certificate shall be filed in the office of the county recorder of the county, one (1) with the clerk of the board of county commissioners, and one (1) with the assessor and tax collector of the county. Every cemetery maintenance commissioner shall take and subscribe the official oath, which oath shall be filed in the office of the board of cemetery maintenance commissioners.

History.

1927, ch. 197, § 8, p. 264; I.C.A.,§ 27-108; I.C.,§ 28-109 (1948 Ed.); am. 2017, ch. 128, § 1, p. 298.

§ 27-110. Term of office — Vacancies.

1. At the meeting of the board of county commissioners at which the cemetery maintenance district is declared organized, as provided by section 27-108, Idaho Code, said board of county commissioners shall divide the cemetery maintenance district into three (3) subdivisions, as nearly equal in population, area and mileage as practicable, to be known as cemetery maintenance commissioners subdistricts one, two and three. Not more than one (1) of said commissioners shall be an elector of the same cemetery maintenance subdistrict. The first commissioners appointed by the board of county commissioners shall serve until the next cemetery maintenance district election, at which their successors shall be elected. Any vacancy occurring in the office of the cemetery maintenance commissioner, other than by the expiration of the term of office, shall be filled by the cemetery maintenance board.
2. A cemetery maintenance district created from the consolidation of two (2) or more cemetery maintenance districts as provided in section 27-129, Idaho Code, may operate with five (5) cemetery maintenance commissioners subdistricts.

History.

1927, ch. 197, § 9, p. 264; I.C.A.,§ 27-109; I.C.,§ 28-110 (1948 Ed.); am. 2017, ch. 128, § 2, p. 298; am. 2018, ch. 196, § 1, p. 440.

§ 27-111. Election of commissioners.

1. On the first Tuesday following the first Monday in November and every odd-numbered year thereafter, three (3) cemetery maintenance district commissioners shall be elected by the electors of each cemetery district as defined in section 27-104, Idaho Code. For commissioners whose offices expire in 2012 and in any even-numbered year, such commissioners shall remain in office until the next election in an odd-numbered year. The county clerk shall conduct the election in a manner consistent with statutory provisions of chapter 14, title 34, Idaho Code.
2. For cemetery maintenance districts consisting of less than one hundred fifty (150) registered electors, the cemetery maintenance district commissioners may be elected at large. For all other districts, of the commissioners comprising the board at any one time, not more than one (1) shall be an elector of the same cemetery maintenance commissioners subdistrict. A commissioner shall be an elector of the subdistrict which he represents at the time of his declaration of candidacy and during his term of office. A qualified elector of the cemetery maintenance district shall be eligible to vote for each of the cemetery maintenance district commissioners. At the first election following the formation of a cemetery maintenance district, commissioners from cemetery maintenance subdistricts one (1) and two (2) shall be elected for terms of four (4) years, and the commissioner from cemetery maintenance subdistrict three (3) shall be elected for a term of two (2) years; thereafter the term of office of all commissioners shall be four (4) years. All elections held under this law, shall be held in conformity with the general laws of the state, including chapter 14, title 34, Idaho Code.
3. In any election for cemetery maintenance district commissioners, if, after the expiration of the date for filing a declaration of intent as a write-in candidate for the office of commissioner, it appears that only one (1) qualified candidate has been nominated for each position to be filled, it shall not be necessary to hold an election, and the board of commissioners shall declare such candidate elected as commissioner, and the secretary shall immediately make and deliver to such person a certificate of election signed by him bearing the seal of the district. The procedure set forth in this subsection shall not apply to any other cemetery maintenance district election.
4. A cemetery maintenance district created from the consolidation of two (2) or more cemetery maintenance districts as provided in section 27-129, Idaho Code, may operate with five (5) cemetery maintenance commissioners.

History.

1927, ch. 197, § 10, p. 264; I.C.A.,§ 27-110; I.C.,§ 28-111 (1948 Ed.); am. 1967, ch. 14, § 1, p. 23; am. 1982, ch. 250, § 1, p. 641; am. 1995, ch. 118, § 17, p. 417; am. 2009, ch. 341, § 11, p. 993; am. 2018, ch. 196, § 2, p. 440.

§ 27-112. Annexation or exclusion of territory from district — Procedure. — After the organization of a cemetery maintenance district, additional territory adjoining such district, and lying within the same county may be added thereto and shall thereupon and thenceforth be included in such district, by the affirmative vote of a majority of the qualified electors of such additional territory voting on the question at an election held therefor, which vote may be taken at an election held as provided in sections 27-106 and 34-106, Idaho Code. But such additional territory shall not be annexed to or be included within the district unless such annexation and inclusion be first approved by the cemetery maintenance board of the existing district by resolution entered on the minutes of such board prior to the election on the question of annexation. The same procedure, with such modifications in the form of petition, notices, ballots, etc., as may be necessary shall be adopted as in this law provided in sections 27-102 and 27-104

27-107, Idaho Code, inclusive: A petition signed by a majority of the owners of lands lying within the boundaries of the area proposed to be annexed such lands lying within the boundaries of any cemetery maintenance district heretofore created requesting the withdrawal and exclusion of lands described in said petition from such district and setting forth that the people residing upon said lands are not served by the cemetery or cemeteries within the boundaries of said district, that said people are served by other cemeteries within the county, and that the exclusion and withdrawal of said lands from said district will not reduce the market value for assessment purposes of the lands remaining in said district below five million dollars ($5,000,000), may be presented and filed with the board of county commissioners of the county within which said district is located. Upon the presentation and filing of such petition said board of county commissioners shall immediately fix a time and place for a hearing on said petition when and where any elector of said district may appear and be heard in support of or opposition to said petition. Notice of said hearing shall be given by said board by publication in one (1) issue of a newspaper of general circulation in said cemetery district at least ten (10) days prior to the date of said hearing and a copy of said notice shall be served by registered mail or personally on the president and secretary of the cemetery district commissioners. If after a hearing on said petition the board of county commissioners determines that the people residing upon the land sought to be withdrawn from such cemetery district are not served by the cemetery or cemeteries within such district, that said people are served by other cemeteries within the county, and that the exclusion and withdrawal of said lands from said district will not reduce the market value for assessment purposes of the lands remaining therein below five million dollars ($5,000,000), said commissioners shall make and enter such findings in the minutes of their meeting and make and enter an order authorizing and directing the withdrawal and exclusion of said lands from said cemetery district. Provided that the land so ordered to be withdrawn and excluded from said cemetery district be either annexed to an adjoining cemetery district which does serve said petitioners, or, if not served by an adjoining cemetery district, that said lands be included in the formation of a new cemetery district which does serve said petitioners.

A copy of such findings and order shall be served upon the president and secretary of the cemetery district commissioners, and county assessor, personally, or by registered mail. If the entry of such findings and order be made prior to the 4th Monday of June the lands annexed shall be excluded and withdrawn from the said cemetery district of which they were formerly a part and shall not be subject to assessment made and levied by said former district for the current fiscal year or subsequent years; provided, however, that such lands shall be subject to assessment made and levied for the current fiscal year and subsequent years by the new cemetery district of which they are made a part. If the entry of such findings and order be made subsequent to the 4th Monday of June the lands annexed shall be subject to assessment made and levied by the cemetery district of which they were formerly a part for the current fiscal year but shall thereafter be subject to assessment made and levied by the new cemetery district of which they are made a part. If said county commissioners do not find such facts they shall make and enter findings as to the facts which may exist and deny such petition. The costs in connection with giving the notices herein required shall be paid by petitioners.

History.

1927, ch. 197, § 11, p. 264; I.C.A.,§ 27-111; am. 1947, ch. 115, § 1, p. 272; I.C.,§ 28-112 (1948 Ed.); am. 1957, ch. 51, § 1, p. 87; am. 1959, ch. 69, § 1, p. 147; am. 1963, ch. 337, § 1, p. 965; am. 1980, ch. 350, § 3, p. 887; am. 1995, ch. 118, § 18, p. 417.

§ 27-113. Annexation of territory in adjoining county.

After the organization of a cemetery maintenance district, additional territory adjoining such district and contiguous thereto, and located wholly within an adjoining county, may be added to such district and become a part thereof as hereinafter provided. The proceedings for such annexation shall be the same as the proceedings for the creation and organization of a cemetery maintenance district with the following exceptions and modifications:

1. a. Such proceeding may be initiated by ten (10) or more of the holders of title or evidence of title to contiguous lands aggregating not less than two thousand (2000) acres, or of less area but having a market value for assessment purposes of at least five hundred thousand dollars ($500,000).
2. b. A petition, such as is required by section 27-104, Idaho Code, shall be filed with the board of county commissioners of the county in which is situated the territory proposed to be annexed but shall accurately describe the boundaries of such territory, and also name and describe the cemetery maintenance district to which annexation is sought, and shall be accompanied by a map showing and distinguishing the boundaries of the original district and the boundaries of the territory proposed to be annexed, and showing the location of the intervening county line. Such petition must be accompanied by a certified copy of a resolution of the board of cemetery maintenance commissioners of the original district consenting to such annexation.
3. c. The notice of hearing on such petition shall state that certain territory therein described is proposed to be annexed to a cemetery maintenance district therein named and that any taxpayer within the boundaries of the territory proposed to be annexed may offer objections thereto at the time and place therein specified. The order entered by the local board of county commissioners on such petition shall, if such petition be granted, fix the boundaries of such annexed territory and direct that a map thereof be prepared under the direction of the clerk of the board, and certified copies of such order and map shall be transmitted to the clerk of the board of county commissioners of the county in which the original cemetery maintenance district is situated.
4. d. An election shall be held in the territory proposed to be annexed for the purpose of voting upon such annexation and the notice thereof shall accurately describe the boundaries of the territory proposed to be annexed, and shall state the name of the district to which annexation is sought, and that a map showing the boundaries of such district and of the territory proposed to be annexed is on file in the office of the clerk of the local board of county commissioners. Such notice shall prescribe the form of ballot to be cast, which shall contain the words “In favor of annexation to . . . . Cemetery Maintenance District” and “Against annexation to . . . . Cemetery Maintenance District,” and shall direct that the voter indicate his choice thereon by a cross (X).
5. e. The territory proposed to be annexed shall constitute one (1) election precinct and there shall be added to the usual elector’s oath, in case of challenge, the following words: “And I am a resident within the boundaries of the territory proposed to be annexed to . . . . Cemetery Maintenance District.” The returns of such election shall be canvassed by the board of the county commissioners of the county in which the territory proposed to be annexed is situated, and if it shall appear from such canvass that more than one-half (½) of said voters are in favor of such annexation, such board shall, by order entered on its minutes, declare such territory a part of the cemetery maintenance district to which annexation is sought, and a certified copy of such order shall be transmitted to the cemetery maintenance board of the original district, and also to the board of the county commissioners of the county in which such original district is situated. A certified copy of such order shall also be filed in the office of the county recorder of the county in which the territory proposed to be annexed is situated. Prior to the next district election following such annexation the cemetery maintenance board shall divide the district into two (2) subdistricts each of which shall comprise all territory of the district situated within the boundaries of one (1) county, and thereafter the commissioners of such district shall be elected at large; provided, that not more than two (2) members of the cemetery maintenance board shall be residents of the same county; and provided, further, that the commissioner whose term of office first expires after such annexation shall be elected by the voters of the entire district from among the qualified electors of such annexed territory. Certified copies of appointments of secretary and treasurer of the district shall be filed with the clerk of the board of county commissioners and with the tax collector of each county in which any portion of the district is situated and all taxes levied by the district shall be certified to, and extended, collected and remitted by, the proper officers of the county in which is situated the property subject to such levy. History.

1927, ch. 197, § 11A, as added by 1929, ch. 268, § 1, p. 621; I.C.A.,§ 27-112; I.C.,§ 28-113 (1948 Ed.); am. 1980, ch. 350, § 4, p. 887.

§ 27-114. Organization of board — Meetings — Officers — Official bonds.

Immediately after qualifying, the board of cemetery maintenance commissioners shall meet and organize as a board, and at that time, and whenever thereafter vacancies in the respective offices may occur, they shall elect a president from their number, and shall appoint a secretary and treasurer who may also be from their number, all of whom shall hold office during the pleasure of the board, or for terms fixed by the board. The offices of secretary and treasurer may be filled by the same person. Certified copies of all such appointments, under the hand of each of the commissioners, shall be forthwith filed with the clerk of the board of county commissioners and with the tax collector of the county.

As soon as practicable after the organization of the first board of cemetery maintenance commissioners, and thereafter when deemed expedient or necessary, such board shall designate a day and hour on which regular meetings shall be held and a place for the holding thereof, which shall be within the district. Regular meetings shall be held at least quarterly. The minutes of all meetings must show what bills are submitted, considered, allowed or rejected. The secretary shall make a list of all bills presented, showing to whom payable, for what service or material, when and where used, amount claimed, allowed or disallowed. Such list shall be signed by the chairman and attested by the secretary: provided, that all special meetings must be ordered by the president or a majority of the board, the order must be entered of record, and the secretary must give each member not joining in the order, five (5) days’ notice of special meetings: provided, further, that whenever all members of the board are present, however called, the same shall be deemed a legal meeting and any lawful business may be transacted. All meetings of the board must be public, and a majority shall constitute a quorum for the transaction of business. All records shall be open to the inspection of any elector during business hours.

The officers of the district shall take and file with the secretary, an oath for the faithful performance of the duties of the respective offices. The treasurer shall on his appointment execute and file with the secretary an official bond in such an amount as may be fixed by the cemetery maintenance board but in no case less than ten thousand dollars ($10,000).

History.

1927, ch. 197, § 12, p. 264; I.C.A.,§ 27-113; I.C.,§ 28-114 (1948 Ed.); am. 2006, ch. 24, § 1, p. 82.

§ 27-115. Cemetery maintenance districts are bodies corporate.

Every cemetery maintenance district organized as provided by law is a body politic and corporate, and as such has the power specified in this chapter. Its powers can be exercised only by the cemetery board or by agents and officers acting under their authority, or authority of law. The name of the district designated in the order of the board of county commissioners declaring the territory duly organized as a cemetery maintenance district, shall be the corporate name of such district, and it must be known and designated thereby in all actions and proceedings touching its corporate right, property and duties.

History.

1927, ch. 197, § 13, p. 264; I.C.A.,§ 27-114; I.C.,§ 28-115 (1948 Ed.).

§ 27-116. Corporate powers.

Each cemetery maintenance district has power:

1. To sue and be sued.
2. To acquire, hold, use, manage, occupy, possess, lease, exchange, sell and convey lands, make such contracts, and acquire, hold, use, manage, occupy, possess, lease, exchange, sell and convey such personal property as may be necessary or convenient for the purposes of this chapter.
3. To levy and apply such taxes for purposes under its exclusive jurisdiction as are authorized by law.
4. To acquire from a city or county, by gift or purchase, a cemetery and endowment, or other, funds pertaining thereto and to hold, use, manage, occupy, possess, lease, exchange, sell, convey, operate, maintain, improve and beautify such cemetery for the burying of the dead.

History.

1927, ch. 197, § 14, p. 264; I.C.A.,§ 27-115; I.C.,§ 28-116 (1948 Ed.); am. 1955, ch. 123, § 1, p. 250; am. 1967, ch. 214, § 2, p. 644; am. 1993, ch. 256, § 1, p. 881.

§ 27-117. General powers and duties of board of cemetery maintenance commissioners.

The board of cemetery maintenance commissioners shall have power to manage and conduct the business and affairs of the district, make and execute all necessary contracts, and make and adopt all necessary rules and regulations for carrying out the purposes of this law.

History.

1927, ch. 197, § 15, p. 264; I.C.A.,§ 27-116; I.C.,§ 28-117 (1948 Ed.).

§ 27-118. Cemetery maintenance district has legal title to property — Procedure for sale or exchange.

The legal title to all property acquired under the provisions of this chapter shall immediately and by operation of law, vest in such cemetery maintenance district, and shall be held by such district in trust for, and is hereby dedicated and set apart to the uses and purposes set forth in this chapter. Said board is hereby authorized and empowered to hold, use, acquire, manage, occupy, possess, lease, exchange, sell and convey said property as in this chapter provided; and to institute and maintain any and all actions and proceedings, suits at law or in equity necessary or proper in order to fully carry out the provisions of this chapter, or to enforce, maintain, protect or preserve any and all rights, privileges and immunities created by this chapter or acquired in pursuance thereof. In all courts, actions, suits or proceedings, the said board may sue, appear and defend, in person or by attorneys, and in the name of such cemetery maintenance district.

Real or personal property may be sold, exchanged, conveyed and disposed of by the board of commissioners whenever it finds and by resolution declares that the district no longer has use therefor, subject to the following procedure:

1. If in the opinion of the board any such property does not exceed $500 in value, the same may be sold or exchanged without independent appraisal, notice or competitive bids.
2. All such real property, and any such personal property exceeding $500 in value, shall be appraised by three (3) disinterested residents of the county in which the district is located, who shall be selected by the board. It may then be sold or exchanged at private or public sale after due notice, to the highest bidder for cash or on terms, at not less than its appraised value.
3. Due notice of sale or exchange shall be accomplished if the notice shall describe the property to be sold or exchanged (legal description, if real property), state the appraised value thereof (by separate items, if so appraised), and specify the time, place and conditions of sale. Said notice shall be published in a newspaper having general circulation in the district at least twice, the first publication thereof to be not less than 10 days preceding the day of sale.
4. If such property is sold on terms, the board may contract for the sale of the same for a period not exceeding 10 years, with interest at the legal rate on all deferred payments. The title to all property sold on contract shall be retained in the name of the district until full payment has been made by the purchaser. Any property sold by the board under the provisions of this section, either for cash or on contract, shall be assessed by the county assessor in the same manner and upon the same basis of valuation as though the purchaser held a record title to the property so sold. The board shall have authority to cancel any contract of sale, pursuant to law, if the purchaser shall fail to comply with any of the terms of such contract, and retain all payments paid thereon. The board may by agreement with the purchaser modify or extend any of the terms of any contracts of sale, but the total term shall not exceed 10 years.
5. Upon final payment pursuant to the sale or exchange of such property, the president and secretary, pursuant to resolution of the board, shall duly execute and deliver an appropriate deed or bill of sale to the purchaser. History.

1927, ch. 197, § 16, p. 264; I.C.A.,§ 27-117; I.C.,§ 28-118 (1948 Ed.); am. 1967, ch. 214, § 3, p. 644.

§ 27-119. Compensation and expenses of cemetery maintenance board commissioners.

The cemetery maintenance board commissioners may receive compensation of not more than twenty-five dollars ($25.00) per day for each day spent engaged in meetings or on district business authorized by the board; provided that no commissioner shall receive per diem payments totaling more than one thousand dollars ($1,000) during any fiscal year of the district for their services as commissioners. Commissioners also shall receive the amount of their actual and necessary expenses incurred in the performance of their official duties. The board shall fix the compensation, if any, to be paid to the commissioners and other officers named in this chapter, and of the agents and employees of the board to be paid out of the treasury of the district.

History.

1927, ch. 197, § 17, p. 264; I.C.A.,§ 27-118; I.C.,§ 28-119 (1948 Ed.); am. 1989, ch. 250, § 1, p. 599.

§ 27-120. Auditor to furnish assessed valuation — Board to make levy.

On or before the third Monday in July of each year, the county auditor shall deliver to the secretary of each cemetery maintenance district within the county a statement showing the aggregate valuation of all the taxable property in such district; and thereafter the cemetery board shall levy the taxes herein provided for.

History.

1927, ch. 197, § 18, p. 264; I.C.A.,§ 27-119; I.C.,§ 28-120 (1948 Ed.); am. 2012, ch. 38, § 1, p. 115.

§ 27-121. Levies by cemetery maintenance board commissioners.

1. At the last regular meeting of the cemetery maintenance board prior to the second Monday of September in each year, the cemetery board of each cemetery maintenance district may levy for cemetery purposes a property tax in each cemetery maintenance district of not more than four hundredths of one percent (.04%) of the market value for assessment purposes on all taxable property within the cemetery maintenance district. Upon the levy being made by the cemetery maintenance board under this section, it shall be the duty of the secretary of the district to transmit to the county auditor and county assessor and the state tax commission certified copies of the resolution providing for such levy as provided in section 63-808, Idaho Code. Said taxes shall be collected as provided in section 63-812, Idaho Code.
2. If two (2) or more cemetery maintenance districts consolidate into one (1) district, the provisions of section 63-802, Idaho Code, shall apply to the consolidated district’s budget request as if the former district, which, in the year of the consolidation, has the highest levy subject to the limitations of section 63-802, Idaho Code, had annexed the other district or districts.
3. An additional property tax of not more than six hundredths of one percent (.06%) of the market value for assessment purposes on all taxable property within the cemetery maintenance district may be levied by the cemetery board for the sole and express purpose of acquisition of burial ground. The proceeds from such levy may be accumulated by the board for future acquisitions or pledged to the repayment of indebtedness incurred pursuant to section 27-122, Idaho Code, provided that the proposal to levy such additional amount of property tax, or portion thereof, shall have been approved by at least two-thirds (2/3) of the qualified electors residing in the cemetery maintenance district at a previous election held in accordance with the provisions of section 34-106, Idaho Code.

History.

1927, ch. 197, § 19, p. 264; I.C.A.,§ 27-120; am. 1943, ch. 27, § 1, p. 55; I.C.,§ 28-121 (1948 Ed.); am. 1963, ch. 341, § 1, p. 978; am. 1977, ch. 115, § 1, p. 247; am. 1982, ch. 101, § 1, p. 280; am. 1995, ch. 82, § 4, p. 218; am. 1995, ch. 118, § 19, p. 417; am. 1996, ch. 322, § 6, p. 1029; am. 2015, ch. 244, § 12, p. 1008; am. 2018, ch. 196, § 3, p. 440.

§ 27-122. Indebtedness prohibited — Exception.

The cemetery maintenance board or other officers of the district, shall have no power to incur any debt or liability whatever, either by issuing bonds or otherwise, in excess of the express provisions of this chapter; and any debt or liability incurred in excess of such provisions shall be and remain absolutely void. However, the board of any district shall have authority to incur indebtedness for the sole purpose of purchasing burial ground, which indebtedness shall not exceed a term of ten (10) years.

History.

1927, ch. 197, § 20, p. 264; I.C.A.,§ 27-121; I.C.,§ 28-122 (1948 Ed.); am. 1965, ch. 110, § 1, p. 216; am. 1977, ch. 115, § 2, p. 247.

§ 27-123. Duties of treasurer of cemetery maintenance district.

It is hereby made the duty of the treasurer of the cemetery maintenance district to keep account with such district; to place to the credit of such district all moneys received by him from the collector of taxes or from any other officer charged with the collection of taxes as the proceeds of taxes levied by the cemetery maintenance board, or from any other sources, and of all other moneys belonging to such district and to pay over all moneys belonging to such district on legally drawn warrants or orders of the district officers entitled to draw the same.

History.

1927, ch. 197, § 21, p. 264; I.C.A.,§ 27-122; I.C.,§ 28-123 (1948 Ed.).

§ 27-124. Warrants — Countersigned by secretary.

The secretary shall countersign all drafts and warrants on the district treasury, and no payment of the district funds shall be made except on drafts or warrant[s] countersigned by him. He shall not countersign any such draft or warrant until he has found that the payment has been legally authorized; that the money therefor has been duly appropriated and that such appropriation has not been exhausted.

Such warrants shall be drawn by and countersigned upon the order of the president of the cemetery maintenance board, or in his absence, the other members of the board; but no drafts or warrants shall be drawn except upon the appropriation of the board, nor in excess of the moneys actually in the district treasury, except that warrants may be issued in anticipation of the collection of taxes, but not in excess of the amount of the levy therefor, nor shall any warrants be issued, nor indebtedness incurred in anticipation of such levy except as herein provided. When a warrant is presented for payment, if there is money in the treasury for the purpose, the treasurer must pay the same and write on the face thereof, “paid,” the date of payment, and sign his name thereto.

History.

1927, ch. 197, § 22, p. 264; I.C.A.,§ 27-123; I.C.,§ 28-124 (1948 Ed.).

§ 27-125. Adoption of budget — Hearing.

A board shall adopt a budget and any board with a proposed budget in excess of thirty-five hundred dollars ($3,500) shall cause a public hearing to be held upon such budget prior to certifying a tax levy to the board of county commissioners pursuant to the requirements of section 63-802A, Idaho Code.

History.

I.C.,§ 27-125, as added by 1973, ch. 85, § 1, p. 135; am. 1974, ch. 43, § 1, p. 1082; am. 2018, ch. 196, § 4, p. 440.

§ 27-126. Notice of hearing — Publication — Contents.

Notice of the budget hearing meetings shall be posted at least ten (10) full days prior to the date of said meeting in at least one (1) conspicuous place in each cemetery maintenance district to be determined by the board. A copy of such notice shall also be published in a daily or weekly newspaper published within such cemetery maintenance district, in one (1) issue thereof, during such ten (10) day period. The place, hour and day of such hearing shall be specified in said notice, as well as the place where such budget may be examined prior to such hearing. A full and complete copy of such proposed budget shall be published with and as a part of the publication of such notice of hearing and on the district’s official website if one exists. All hearings of the district shall be open to the public and shall permit all persons an opportunity to present oral and written testimony within reasonable time limits.

History.

I.C.,§ 27-126, as added by 1973, ch. 85, § 2, p. 135; am. 2018, ch. 196, § 5, p. 440.

§ 27-127. Public inspection.

Such budget shall be available for public inspection from and after the date of the posting of notices of hearing as in this act provided, at such place and during such business hours as the board may direct.

History.

I.C.,§ 27-127, as added by 1973, ch. 85, § 3, p. 135.

§ 27-128. Quorum.

A quorum of the board shall attend such hearing and explain the proposed budget and hear any and all objections thereto.

History.

I.C.,§ 27-128, as added by 1973, ch. 85, § 4, p. 135.

§ 27-129. Consolidation of district — Election.

Any cemetery maintenance district may consolidate with one (1) or more existing cemetery maintenance districts, provided that at least one (1) district in the proposed consolidation contains less than one hundred fifty (150) registered electors when consolidation is proposed, and that none of the districts are farther than ten (10) miles apart from any other district in the proposed consolidation. Such a consolidation is only permitted subject to the following procedure and with the following effects:

1. If, the board of any cemetery maintenance district determines that consolidation with one (1) or more other existing cemetery maintenance districts would be to the advantage of the district, the board will cause to be prepared an agreement for consolidation that will provide:
   1. The name of the proposed consolidated cemetery district;
   2. That all property of the districts to be consolidated will become the property of the consolidated district;
   3. That all debts of the districts to be consolidated shall become the debts of the consolidated district;
   4. That the existing commissioners of the districts to be consolidated shall be the commissioners of the consolidated district until the next election, said election to be held pursuant to the terms of section 27-111, Idaho Code, at which three (3) commissioners shall be elected, unless the agreement of consolidation establishes a five (5) member board, in which case five (5) commissioners shall be elected. If the board consists of three (3) members, commissioners from cemetery subdistricts one (1) and two (2) shall be elected for terms of four (4) years, and the commissioner from cemetery subdistrict three (3) shall be elected for a term of two (2) years. If the board consists of five (5) commissioners, the commissioners from cemetery subdistricts one (1), three (3) and five (5) shall be elected for terms of four (4) years, and the commissioners from cemetery subdistricts two (2) and four (4) shall be elected for an initial term of two (2) years. Thereafter, the term of all commissioners shall be four (4) years; and
   5. At least one (1) public hearing shall be held by the boards of cemetery district commissioners prior to the election.
2. After approval of the agreement by each of the cemetery maintenance district boards, such consolidation must then be presented to the electors of the cemetery districts for ratification in order to take effect. An election ratifying an agreement consolidating cemetery maintenance districts must be held in an even-numbered year on the dates provided in section 34-106(1)(a) and (b), Idaho Code. The board of each district involved in the proposed consolidation must approve the agreement at least eighty (80) days before such an election and the county clerk where each district is located must be notified of the agreement of consolidation at least eighty (80) days before such an election.
3. The county clerk will provide personal notice of the election by mail to each elector of the district and notice of whether a levy rate would increase as a consequence of the proposed consolidation, detailing the levy rate that would be adopted by consolidation. The election will otherwise be conducted as provided in section 27-106, Idaho Code, except that the question will be “Consolidation of .... cemetery districts, yes,” or “Consolidation of .... cemetery districts, no,” or words equivalent thereto. If more than one-half (½) of the votes cast for each of the affected districts are yes, the agreement will become effective. If more than one-half (½) of the votes cast in either of the affected districts are no, the agreement will be void and of no effect.
4. Upon the agreement of consolidation becoming effective, the board of the consolidated cemetery district will file a certified copy of the agreement with the county recorder and comply with the provisions of section 63-215, Idaho Code. The consolidated district will thereafter have the same rights and obligations as any other district organized under the statutes of this state.
5. When the agreement of consolidation is filed with the county recorder, the county commissioners will divide the cemetery maintenance district into as many subdistricts as are provided in the agreement of consolidation. The subdistricts will be as nearly equal in population, area and mileage as practicable. The subdistricts will be used in the next election following consolidation and in elections thereafter as provided in subsection (1)(d) of this section and section 27-111, Idaho Code.
6. An agreement of consolidation will not take effect unless such consolidation complies with the provisions of section 27-121(2), Idaho Code.

History.

I.C.,§ 27-129, as added by 2018, ch. 196, § 6, p. 440.

§ 27-201. Organization authorized.

Three (3) or more residents of Idaho may organize a corporate nonprofit rural cemetery association as herein provided.

History.

1933, ch. 181, § 1, p. 335; I.C.,§ 28-201 (1948 Ed.); am. 1991, ch. 42, § 1, p. 82.

§ 27-202. Application of Idaho nonprofit corporation act.

Each corporation created under the provisions of this chapter shall be governed by the provisions of the Idaho nonprofit corporation act, except insofar as they may be inconsistent with this chapter.

History.

I.C.,§ 27-202, as added by 1991, ch. 42, § 3, p. 82.

§ 27-203, 27-204. Governing board — Officers — Articles of incorporation — Filing fees. [Repealed.]

§ 27-205. Members — Meetings — Quorum.

Every person who acquires a lot or lots shall become a member and shall have one (1) vote. Meetings of the members shall be held at least annually at such time and place and upon such notice as may be prescribed by the bylaws. Five (5) or more members shall constitute a quorum to transact all business which the members may lawfully transact.

History.

1933, ch. 181, § 5, p. 335; I.C.,§ 28-205 (1948 Ed.).

§ 27-206. Certificate of membership and title.

Certificates of membership and certificates of title to the lots sold shall be issued in such form as may be provided by the bylaws or by resolutions of the stockholders or directors. It shall not be necessary to record certificates of title to lots sold but a duplicate copy of each certificate shall be retained by the corporation.

History.

1933, ch. 181, § 6, p. 335; I.C.,§ 28-206 (1948 Ed.).

§ 27-301. Council or board procedures.

1. A city council or cemetery maintenance district board may pass a resolution requesting that the owner, or his or her heir or assign, of a lot, site or portion of the cemetery that has been unused for burial purposes for more than fifty (50) years, file with the city clerk with respect to a city cemetery, or the secretary with respect to a cemetery maintenance district, a written statement of continuing claim or interest in the lot, site or portion of the cemetery, if not otherwise limited by the express terms of the rights of burial accorded by the cemetery owner.
2. The city council or cemetery maintenance district board shall then cause a copy of the resolution to be personally served on the owner, if possible, by delivering a copy of the resolution to the individual personally or by leaving copies thereof at the individual’s dwelling house or usual place of abode with some person over the age of eighteen (18) years then residing therein. The resolution shall notify the owner that the owner shall, within sixty (60) days after service of the resolution on the owner, express his or her interest in maintaining the cemetery lot, site or portion of the cemetery by filing with the city clerk with respect to a city cemetery, or the secretary with respect to a cemetery maintenance district, a written statement of his or her continuing claim or interest in the lot, site or portion of the cemetery.
3. If it is determined that the owner is deceased, the requirement to personally serve the owner may be met by mailing a copy of the resolution to all known or reasonably ascertainable heirs of the owner. A search for heirs shall include an inquiry into the next succeeding owner(s) of a decedent’s real property and a basic online search for information about the heirs of the deceased owner.
4. If the owner cannot be personally served with the resolution of the city council or cemetery maintenance district board as required in subsection (2) of this section, the city council or cemetery maintenance district board shall publish its resolution for three (3) successive weeks in a newspaper of general circulation within the county and shall mail a copy of the resolution within fourteen (14) days after the publication to the owner’s last known address, if available.
5. If the owner or one (1) of his or her heirs or assigns shall, in response to said resolution, submit a written statement of continuing interest in the lot, site or portion of the cemetery for burial purposes, the city or cemetery maintenance district shall reissue to said person a new conveyance document evidencing his or her interest in said lot, site or portion of the cemetery for burial purposes, in accordance with its usual practices. If more than one (1) heir or assign shall state competing claims in the lot, site or portion of the cemetery in question, the city or cemetery maintenance district shall so notify all such competing heirs or assigns, but shall have no authority to adjudicate the relative merits of said claims or interests. If, within ten (10) years from the date of said notification, the competing heirs or assigns shall not have agreed upon a resolution of their various interests or adjudicated the same, the city or cemetery maintenance district may require from each a renewed written statement of each such heir’s or assign’s continuing claim or interest in the lot, site or portion of the cemetery, by complying with the provisions of this section. The city or cemetery maintenance district may repeat this process every ten (10) years, as necessary, until such time as ownership of the lot is vested in an individual. Alternatively, when facing competing claims among heirs, the cemetery operator may file an interpleader in a court of competent jurisdiction to determine the rights of all claiming an ownership interest in the cemetery lots in question. (6) If, for sixty (60) days after the last date of service, mailing and/or publication of the city council’s or cemetery maintenance district board’s resolution, the owner, or his or her heir or assign, of the cemetery lot fails to state an interest in the cemetery lot, site or portion of the cemetery for burial purposes, the owner’s rights, or the rights of his or her heirs and/or assigns, are terminated, and that portion of the cemetery shall be vested in the city or cemetery maintenance district.

History.

I.C.,§ 27-301, as added by 2016, ch. 171, § 1, p. 472.

§ 27-302. Rights of lot holders — Compensation.

1. The owner, or his or her heir or assign, shall have the right, on presentation of the certificate of title or right to burial to the city or cemetery maintenance district, to conveyance of any lot or parcel that has reverted to the city or cemetery maintenance district, if the lot or parcel has not been resold. If such lot or parcel has been resold, said owner, or his or her heir or assign, shall have the right, at the option of the city or cemetery maintenance district, to:
   1. Receive a right to burial in another lot or parcel; or
   2. Be compensated for the lot or parcel at the reasonable value of the lot or parcel as of the date the certificate is presented to the city or cemetery maintenance district.

History.

I.C.,§ 27-302, as added by 2016, ch. 171, § 1, p. 472.

§ 27-303. Proceeds of resale of lots or parcels.

The proceeds from the subsequent resale of any lot or parcel, title to which has been revested in the city or cemetery maintenance district under this chapter, less the costs and expenses incurred in the proceeding, shall become part of the permanent care and improvement fund of the city or cemetery maintenance district, subject to subsequent disposition in accordance with Idaho law.

History.

I.C.,§ 27-303, as added by 2016, ch. 171, § 1, p. 472.

§ 27-304. Additional restrictions not prohibited.

Nothing in this chapter shall prevent cities or cemetery maintenance districts from imposing additional terms on the sale or conveyance of rights to burial, nor from the insertion of reversionary clauses into a certificate of title or right to burial for periods of inactivity of less than fifty (50) years.

History.

I.C.,§ 27-304, as added by 2016, ch. 171, § 1, p. 472.

§ 27-401. Declaration of policy.

It is hereby declared to be in the public interest that cemeteries, as hereinafter in this act defined, advertising and/or selling “endowment care” or “perpetual care” cemetery lots, burial spaces, or interment facilities of any type or kind, be subject to regulation by the state of Idaho in order to insure the sound business practices essential to the continued furnishing of the endowment or perpetual care guaranteed. The provisions of this act shall be liberally construed to carry out this purpose.

History.

1963, ch. 179, § 1, p. 527; I.C.,§ 28-401 (1963 Supp.).

§ 27-402. Short title.

This act may be cited as the “Endowment Care Cemetery Act of 1963.”

History.

1963, ch. 179, § 2, p. 527; I.C.,§ 28-402 (1963 Supp.).

§ 27-403. Definitions.

When used herein, unless the context or subject matter requires otherwise, the terms hereinafter set forth shall have the following respective meanings:

1. Cemetery. The term “cemetery” shall mean a place dedicated to, used and intended to be used for the permanent interment of the human dead, and shall include a burial plot for earth interments, a mausoleum for vault or crypt interments, a crematory, or a crematory and columbarium for cinerary interments, or any combination of one or more of the above.
2. Endowed or Perpetual Care. The terms “endowed care” or “perpetual care” mean the maintenance and care of all places where interments have been made, of the trees, shrubs, roads, streets and other improvements contained within and/or forming a part of the cemetery. The term shall not include the maintenance or repair of monuments, tombs, copings or other man-made ornaments as associated with individual burial spaces.
3. Perpetual or Endowed Care Cemetery. The term “perpetual or endowed care cemetery” means a cemetery wherein lots or other burial spaces are sold or transferred under the representation that said cemetery will receive perpetual or endowed care as herein defined, free of further cost to the purchaser after payment of the original purchase price for said lot or burial space.
4. Trustee. The term “trustee” means the financial institution, or the board of directors of a cemetery authority designated as trustee of the cemetery care fund.
5. Cemetery Authority. The term “cemetery authority” means any person, firm, corporation, trustee, partnership, association or joint venture, including any family, religious, or fraternal cemetery owning, operating, controlling or managing the cemetery or holding lands for burial purposes.
6. Burial Space. The term “burial space” means a space in the ground in a burial park for the interment of the remains of a deceased person, and/or a crypt or vault in a mausoleum for the uncremated remains of a deceased person, and/or a niche in a columbarium, other structure or in the ground for the interment of the cremated remains of a deceased person.
7. Administrator. The term “administrator” means the director of the department of finance.

History.

1963, ch. 179, § 3, p. 527; I.C.,§ 28-403 (1963 Supp.); am. 1972, ch. 84, § 1, p. 168; am. 1978, ch. 163, § 1, p. 352.

§ 27-404. Corporate form required hereafter for perpetual or endowed care cemetery.

From and after the effective date of this act it shall be unlawful to operate a perpetual or endowed care cemetery in this state except by means of a corporation organized under the laws of this state; provided, however, that this section shall not apply to any person, firm, corporation or association which, prior to the effective date of this act, was engaged in the business of operating a cemetery or cemeteries and had sold or contracted to sell burial space with a provision for perpetual or endowed care, if such person, firm or corporation has otherwise complied with the provisions of this act.

History.

1963, ch. 179, § 4, p. 527; I.C.,§ 28-404 (1963 Supp.); am. 1967, ch. 233, § 1, p. 687.

§ 27-405. Articles of incorporation — Trust fund.

After the effective date of this act, no charter shall be issued to a corporation organized for the purpose of maintaining and operating a perpetual or endowed care cemetery unless the articles of incorporation thereof certify to the establishment of an endowment or perpetual care trust fund for such care in accordance with the further provisions of this act, and that there is attached to said articles of incorporation the written instrument establishing said trust fund accompanied by the receipt of the trustee therein designated for the minimum care fund hereinafter provided.

History.

1963, ch. 179, § 5, p. 527; I.C.,§ 28-405 (1963 Supp.).

§ 27-406. Duty of owner of cemetery in existence at date of act.

After the effective date of this act no owner of a cemetery in existence at the effective date of this act, who, previous to such date, has not sold or contracted to sell lots in said cemetery with a provision for perpetual or endowed care, shall thereafter advertise or otherwise hold out to the public that said cemetery or any individual lot therein is entitled to perpetual or endowed care unless and until said owner shall have established a trust fund for the care of said cemetery as provided by this act.

History.

1963, ch. 179, § 6, p. 527; I.C.,§ 28-406 (1963 Supp.).

§ 27-407. Trust fund required before sale of lots.

After the effective date of this act, no corporation hereafter organized for the operation of a perpetual or endowed care cemetery nor any owner of a cemetery not previously operating as a perpetual or endowed care cemetery shall advertise or sell lots in said cemetery under the representation that said cemetery or individual space therein is entitled to perpetual or endowed care until there shall have been established a trust fund to provide for such care in accordance with the following requirements:

1. That the cemetery authority deposit in an irrevocable trust fund with a trustee, as hereinafter qualified, the sum of fifty thousand dollars ($50,000) in cash.
2. That from the final proceeds of any sale made by the cemetery authority of an adult ground burial space there be deposited in said trust fund a sum equal to ten percent (10%) of the selling price of each space, or the sum of ten dollars ($10.00), whichever is greater; the deposit for an infant burial space shall be ten percent (10%) of the selling price received therefor.
3. That there be deposited in said trust fund, from the final proceeds of any sale, the sum of five dollars ($5.00) for each niche sold.
4. That there be deposited in said trust fund, from the final proceeds of any sale, the sum of twenty-five dollars ($25.00) for each crypt sold.
5. All moneys herein required to be paid said trust fund shall be deposited therein not later than thirty (30) days from receipt of the final payment by the purchaser of the burial space.
6. That the income from the trust or endowment care fund shall be used solely for the general care, maintenance, and embellishment of the cemetery and shall be applied in such manner as the cemetery authority may from time to time determine be for the best interests of the cemetery.

History.

1963, ch. 179, § 7, p. 527; I.C.,§ 28-407 (1963 Supp.); am. 1973, ch. 199, § 1, p. 450.

§ 27-408. Instrument in writing.

The trust fund so created shall be evidenced by an instrument in writing, and shall contain in addition to the requirements of section 27-407, Idaho Code, the following provisions:

1. That there shall be designated a trustee under this act, which shall be any federally insured financial institution located within the state of Idaho, duly authorized to transact a trust business, or the board of directors of the cemetery authority. When the trust fund is in the care of such board of directors as a board of trustees, the secretary of the cemetery authority shall act as its secretary and keep a true record of all of its proceedings.
2. Where the trust is vested in such board of directors as a board of trustees, each of said trustees shall file with the administrator a surety bond in the amount of five thousand dollars ($5,000), conditioned upon his full and faithful performance of his trust obligations.
3. As compensation, the trustee, whether it be a financial institution acting in such capacity or the board of directors of a cemetery authority acting as the trustee, shall be entitled to compensation in an amount not exceeding twenty-five dollars ($25.00) quarterly, or a sum equal to one and one-half percent (1 ½%) per annum of the principal of the trust fund, whichever is the greater.
4. In connection with its investment of the trust fund, the trustee shall be governed by the terms of the uniform prudent investor act, chapter 5, title 68, Idaho Code, as presently enacted or as may be from time to time amended.
5. The principal of the trust fund shall remain permanently intact and only the income therefrom shall be expended. The income shall be used exclusively for the care of those portions of the cemetery in which lots have been sold with the provision for perpetual or endowed care. It is the intent of this section that the income of said fund shall be used solely for the care of lots or other burial spaces sold to third persons with the provision for perpetual or endowed care, and the care and embellishment of such other portions of the cemetery as may be desirable to preserve the beauty and dignity of the lots sold.
6. The initial endowment care fund established for any cemetery shall remain in an irrevocable trust fund until such time as this fund has reached the sum of one hundred thousand dollars ($100,000), when it may be withdrawn at the rate of two thousand dollars ($2,000) from the original fifty thousand dollars ($50,000) for each additional six thousand dollars ($6,000) added to the fund, this to continue until the entire original fifty thousand dollars ($50,000) has been withdrawn by the cemetery authority.

History.

1963, ch. 179, § 8, p. 527; I.C.,§ 28-408 (1963 Supp.); am. 1972, ch. 84, § 2, p. 168; am. 1973, ch. 199, § 2, p. 450; am. 1978, ch. 163, § 2, p. 352; am. 1997, ch. 14, § 3, p. 14; am. 2004, ch. 298, § 1, p. 831.

§ 27-409. Existing cemeteries — Application of law.

Any cemetery authority in existence prior to the effective date of this act, which has in fact sold burial spaces under the representation that perpetual care shall be afforded to such lot, shall not be required to make the initial deposit of fifty thousand dollars ($50,000) in said irrevocable trust fund, but said cemetery authority, in order to comply with the provisions hereof, must meet each and every other requirement henceforth as are prescribed and set forth and required by the provisions of this statute.

History.

1963, ch. 179, § 9, p. 527; I.C.,§ 28-409 (1963 Supp.); am. 1973, ch. 199, § 3, p. 450.

§ 27-410. Funds deemed for charitable purpose — Tax exempt — Future interests.

The endowed care funds authorized herein and all sums paid therein or contributed thereto are, and each thereof are, hereby expressly permitted and shall be deemed to be for charitable purposes. Such endowed care shall be deemed to be provisioned for the discharge of the duty due from the person or persons contributing thereto to the persons interred and to be interred in the cemetery, and likewise a provision for the benefit and protection of the public by preserving and keeping cemeteries from becoming places of disrepair, reproach and desolation in the communities in which they are situated. The trust funds authorized herein, the income therefrom, and the moneys received under any contract providing for care of a burial space, and deposited in the trust fund shall be exempt from taxation. No payment, gift, grant, bequest or other contribution for such general endowed care shall be deemed to be invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries in the instruments creating such trust, nor shall said fund or any contribution thereto be deemed to be invalid as violating any law against perpetuities or the suspension of the power of alienation of title to property.

History.

1963, ch. 179, § 10, p. 527; I.C.,§ 28-410 (1963 Supp.).

§ 27-411. Annual registration statement with administrator.

Every cemetery authority owning, operating, controlling or managing an endowed care cemetery shall register with the administrator, by filing an annual registration statement on forms furnished by said administrator, which shall show, as of the end of the preceding calendar year or fiscal year, whichever is more convenient to the cemetery authority, the following:

1. The amount of the principal of the care funds held by the trustee of said funds of such cemetery authority, at the beginning of such year, and in addition thereto all moneys or property received during such year, from the following sources:
   1. Under and by virtue of the sale of a lot, grave, crypt or niche.
   2. Under and by virtue of any gift, grant, devise, bequest, payment or other contribution made subsequent to the effective date of the endowed care cemetery act of 1963.
2. The income received from such care funds during the preceding calendar or fiscal year as the case may be. Where any of the care funds of a cemetery authority are held by a trustee, other than the board of directors of the cemetery authority, the annual registration statement filed by any cemetery authority shall also contain a certificate signed by the trustee of the care funds of such cemetery authority certifying to the truthfulness of the statements in the report as to:
   1. The total amount of principal of the care funds held by the trustee.
   2. The securities in which such care funds are invested and the cash on hand as of the day of the report; and
   3. The income received from such care funds during the preceding calendar year or fiscal year as the case may be.

Such statement shall be filed by the cemetery authority on or before December 31 of each calendar year with the administrator. If the fiscal year of such cemetery authority is other than on a calendar year basis, then such statement shall be filed within thirty (30) days of the end of its fiscal year. A filing fee in the amount of one hundred fifty dollars ($150) shall be payable at the time of the filing of the annual statement. All reports shall be prepared by an independent certified public accountant or by a member of the Canadian institute of chartered accountants.

History.

1963, ch. 179, § 11, p. 527; I.C.,§ 28-411 (1963 Supp.); am. 1974, ch. 24, § 30, p. 744; am. 1978, ch. 163, § 3, p. 352; am. 2004, ch. 298, § 2, p. 831; am. 2020, ch. 102, § 1, p. 273.

§ 27-412. Suits to enforce statute.

1. Should the cemetery authority fail to remit to the trustee or trustees, in accordance with the law, the funds herein provided for endowment care, or fail to expend all such funds and reasonably care for and maintain any portion of a cemetery entitled to endowment care, or should the trustee or trustees fail to perform the trust obligations in accordance with the law, any three (3) separate lot owners whose lots or other burial spaces are entitled to endowment care, or the next of kin, heirs at law or personal representatives of such lot owners, shall have the right, or the prosecuting attorney of any county where such lots are situated, shall have the power, by suit for injunction or for appointment of a receiver, to sue for, to take charge of, and to expend such net income for the purposes set out in sections 27-407 and 27-408, Idaho Code. Such suit may be filed in the district court of the county in which said cemetery is located.
2. Whenever it appears to the administrator that any cemetery authority or trustee has engaged or is about to engage in any act or practice constituting a violation of any provisions of this act or any rule or order hereunder or when an endowment care cemetery fails after thirty (30) days’ notice of delinquency to make any report to the administrator required by section 27-411, Idaho Code, the administrator shall give notice of the foregoing to the trustee or trustees of the cemetery endowment care fund, the cemetery authority and the attorney general of Idaho. It shall be the duty of the attorney general within ninety (90) days after the receipt of such notice to institute suit in the district court of any county of this state in which such cemetery is located, for an injunction against further sales of graves, plots, crypts, niches, burial vaults, markers or other cemetery merchandise by such cemetery or for the appointment of a receiver to take charge of the cemetery or trust fund, unless he shall prior to that time be notified by the administrator that such failure to conform to the requirements of the law or to report has been corrected.
3. In addition to the administrator’s notice to the trustee or trustees of the cemetery endowment care fund, the cemetery authority and the attorney general of the state of Idaho, the administrator may order the trustee or the cemetery authority, or both, to freeze the endowment care funds and to not expend or transfer them for any purpose other than directly for the reasonable care and maintenance of the cemetery. This order must be issued within thirty (30) days of the notice and will expire ninety (90) days after the order is issued or when the attorney general files suit, whichever is earlier. Failure to comply with the order shall be a violation of this act.

History.

I.C.,§ 27-412, as added by 1978, ch. 163, § 4, p. 352; am. 2017, ch. 257, § 1, p. 633.

§ 27-413. Records subject to examination.

All records of a cemetery authority are subject at any time or from time to time to such reasonable periodic, special or other examinations, within or without this state, by representatives of the administrator, as the administrator deems necessary or appropriate in the public interest.

History.

I.C.,§ 27-413, as added by 2004, ch. 298, § 3, p. 831.

§ 27-414 — 27-415. Enforcement of act — Examination of endowment funds. [Repealed.]

§ 27-416. Rules and regulations.

The administrator may establish, adopt and promulgate necessary rules and regulations for the administration and enforcement of this chapter, and the laws subject to his jurisdiction, and prescribe the form of statements and reports provided for in this chapter.

History.

1963, ch. 179, § 16, p. 527; I.C.,§ 28-416 (1963 Supp.); am. 1974, ch. 24, § 34, p. 744; am. 1978, ch. 163, § 5, p. 352.

§ 27-417 — 27-419. Certificates of authority — Regulatory charges — Revocation or suspension. [Repealed.]

§ 27-420. Cemetery examination fees.

All regulatory fees or other moneys to be paid under this chapter, unless provision be made otherwise, shall be paid at least once a month to the state treasurer to be credited to the finance administrative account in the state dedicated fund.

History.

1963, ch. 179, § 20, p. 527; I.C.,§ 28-420 (1963 Supp.); am. 1971, ch. 263, § 2, p. 1061; am. 1978, ch. 163, § 6, p. 352; am. 1984, ch. 47, § 12, p. 76.

§ 27-421. Contributions.

A cemetery authority which has established an endowment care fund may take and hold, as part of or incident to the fund, any property, real, personal or mixed, bequeathed, devised, granted, given or otherwise contributed to it for its endowment care fund.

History.

1963, ch. 179, § 21, p. 527; I.C.,§ 28-421 (1963 Supp.).

§ 27-422. Exemption from taxation.

A perpetual or endowed care cemetery shall be exempt from any and all property taxes on any burial space or spaces, as herein defined, sold by it for the purpose of interment. The cemetery authority shall report annually in writing to the assessor of the county in which the cemetery is located, such burial spaces sold during said year, and the same shall be removed from the tax rolls, effective from and after the year in which the space was sold.

History.

1963, ch. 179, § 22, p. 527; I.C.,§ 28-422 (1963 Supp.).

§ 27-423. Violations — Misdemeanors.

Violations of this act shall constitute a misdemeanor and each violation shall constitute a separate offense. Any cemetery authority, person, firm or corporation violating any of the provisions of this act shall, upon conviction, be punishable by a fine of not less than $100 nor more than $300, or if a person, by a fine or by imprisonment in the county jail not exceeding six (6) months, or by both such fine and imprisonment.

History.

1963, ch. 179, § 23, p. 527; I.C.,§ 28-423 (1963 Supp.).

§ 27-423A. Injunctive power.

The attorney general of the state of Idaho is authorized to institute appropriate legal proceedings to enjoin violations of this act.

History.

I.C.,§ 27-423A, as added by 1971, ch. 263, § 3, p. 1061.

§ 27-424. Act inapplicable to certain cemeteries.

The provisions of this act shall not apply to any municipal cemetery district, state or federal cemetery.

History.

1963, ch. 179, § 24, p. 527; I.C.,§ 28-424 (1963 Supp.); am. 1972, ch. 84, § 4, p. 168.

§ 27-425. Powers of director. [Repealed.]

§ 27-501. Definitions.

For the purposes of sections 27-501 through 27-504, Idaho Code:

1. “Cairn” means a heap of stones or other material piled up as a memorial or monument to the dead.
2. “Grave” means an excavation for burial of a human body.
3. “Indian tribe” means any Idaho Indian tribe recognized by the Secretary of the Interior.
4. “Professional archaeologist” means a person who has extensive formal training and experience in systematic, scientific archaeology.

History.

I.C.,§ 27-501, as added by 1984, ch. 73, § 4, p. 135.

§ 27-502. Prohibited acts.

1. Except as provided in section 27-503, Idaho Code, no person shall wilfully remove, mutilate, deface, injure or destroy any cairn or grave. Persons disturbing graves through inadvertence, including by construction, mining, or logging, shall cause the human remains to be reinterred. The expense for such reinterment shall be at least partially borne by the state historical society.
2. No person shall:
   1. Possess any artifacts or human remains taken from a cairn or grave on or after January 1, 1984, in a manner other than that authorized under section 27-503, Idaho Code.
   2. Publicly display or exhibit any human remains.
   3. Sell any human artifacts or human remains taken from a cairn or grave.
3. The provisions of this section do not apply to:
   1. The possession or sale of artifacts discovered in or taken from locations other than cairns or graves or artifacts that were removed from cairns or graves by other than human action; or
   2. Actions taken in the performance of official law enforcement duties.

History.

I.C.,§ 27-502, as added by 1984, ch. 73, § 4, p. 135.

§ 27-503. Permitted acts — Notice.

1. If action is necessary to protect the burial site from foreseeable destruction and upon prior notification to the director of the state historical society and to the appropriate Indian tribe in the vicinity of the intended action if the cairn or grave contains remains of an Indian, a professional archaeologist may excavate a cairn or grave and remove material objects and human remains for subsequent reinterment following scientific study. Reinterment shall be under the supervision of the appropriate Indian tribe if the cairn or grave contained remains of an Indian.
2. Except as provided in subsection (1) of this section, any proposed excavation by a professional archaeologist of a native Indian cairn or grave shall be initiated only after prior written notification to the director of the state historical society and with prior written consent of the appropriate Indian tribe in the vicinity of the intended action. Failure of a tribe to respond to a request for permission within sixty (60) days of its mailing by certified mail, return receipt requested, shall be deemed consent. All material objects and human remains removed during such an excavation shall, following scientific study, be reinterred at the archaeologist’s expense under the supervision of the Indian tribe.
3. In order to determine the appropriate Indian tribe under this section and section 27-502, Idaho Code, a professional archaeologist or other person shall consult with the director of the state historical society who shall designate the appropriate tribe.

History.

I.C.,§ 27-503, as added by 1984, ch. 73, § 4, p. 135; am. 2015, ch. 244, § 13, p. 1008.

§ 27-504. Civil action — Time for commencing actions — Venue — Damages — Attorney fees.

1. Apart from any criminal prosecution, any person shall have a cause of action to secure an injunction, damages or other appropriate relief against any person who is alleged to have violated the provisions of section 27-502, Idaho Code. The action shall be brought within two (2) years of the discovery of the violation by the plaintiff. The action may be filed in the district court of the county in which the subject grave or cairn, remains or artifacts are located, or within which the defendant resides.
2. If the plaintiff prevails in an action brought pursuant to this section:
   1. The court may award reasonable attorney fees to the plaintiff;
   2. The court may grant injunctive or such other relief as is appropriate, including forfeiture of any artifacts or remains acquired or equipment used in the violation. The court shall order the disposition of any items forfeited as it sees fit, including the reinterment of any human remains in accordance with subsection (1) of section 27-502, Idaho Code;
   3. The plaintiff may recover actual damages. Actual damages include special and general damages, which include damages for emotional distress;
   4. The plaintiff may recover punitive damages upon proof that the violation was wilful. Punitive damages may be recovered without proof of actual damages.
   5. An award of punitive damages may be made only once for a particular violation by a particular person, but shall not preclude the award of such damages based on violations by other persons or on other violations.
3. If the defendant prevails, the court may award reasonable attorney fees to the defendant.

History.

I.C.,§ 27-504, as added by 1984, ch. 73, § 4, p. 135.