reglab/housing_qa huggingface dataset:
ID Code § 27-410 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-410 - FUNDS DEEMED FOR CHARITABLE PURPOSE — TAX EXEMPT — FUTURE INTERESTS.

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: [(27-410) 1963, ch. 179, sec. 10, p. 527; I.C., sec. 28-410 (1963 Supp.).]
ID Code § 27-411 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-411 - ANNUAL REGISTRATION STATEMENT WITH ADMINISTRATOR.

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: (a) 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. (b) 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: [(27-411) 1963, ch. 179, sec. 11, p. 527; I.C., sec. 28-411 (1963 Supp.); am. 1974, ch. 24, sec. 30, p. 744; am. 1978, ch. 163, sec. 3, p. 354; am. 2004, ch. 298, sec. 2, p. 832; am. 2020, ch. 102, sec. 1, p. 273.]
ID Code § 27-412 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-412 - SUITS TO ENFORCE STATUTE.

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: [27-412, added 1978, ch. 163, sec. 4, p. 355; am. 2017, ch. 257, sec. 1, p. 633.]
ID Code § 27-413 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-413 - RECORDS SUBJECT TO EXAMINATION.

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: [27-413, added 2004, ch. 298, sec. 3, p. 833.]
ID Code § 27-416 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-416 - RULES AND REGULATIONS.

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: [(27-416) 1963, ch. 179, sec. 16, p. 527; I.C., sec. 28-416 (1963 Supp.); am. 1974, ch. 24, sec. 34, p. 744; am. 1978, ch. 163, sec. 5, p. 356.]
ID Code § 27-420 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-420 - CEMETERY EXAMINATION FEES.

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: [(27-420) 1963, ch. 179, sec. 20, p. 527; I.C., sec. 28-420 (1963 Supp.); am. 1971, ch. 263, sec. 2, p. 1061; am. 1978, ch. 163, sec. 6, p. 356; am. 1984, ch. 47, sec. 12, p. 84.]
ID Code § 27-421 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-421 - CONTRIBUTIONS.

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: [(27-421) 1963, ch. 179, sec. 21, p. 527; I.C., sec. 28-421 (1963 Supp.).]
ID Code § 27-422 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-422 - EXEMPTION FROM TAXATION.

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: [(27-422) 1963, ch. 179, sec. 22, p. 527; I.C., sec. 28-422 (1963 Supp.).]
ID Code § 27-423 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-423 - VIOLATIONS — MISDEMEANORS.

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: [(27-423) 1963, ch. 179, sec. 23, p. 527; I.C., sec. 28-423 (1963 Supp.).]
ID Code § 27-423A (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-423A - INJUNCTIVE POWER.

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., sec. 27-423A, as added by 1971, ch. 263, sec. 3, p. 1061.]
ID Code § 27-424 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 4 - ENDOWMENT CARE CEMETERY ACT|Section 27-424 - ACT INAPPLICABLE TO CERTAIN CEMETERIES.

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: [(27-424) 1963, ch. 179, sec. 24, p. 527; I.C., sec. 28-424 (1963 Supp.); am. 1972, ch. 84, sec. 4, p. 168.]
ID Code § 27-501 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 5 - PROTECTION OF GRAVES|Section 27-501 - DEFINITIONS.

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: [27-501, added 1984, ch. 73, sec. 4, p. 137.]
ID Code § 27-502 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 5 - PROTECTION OF GRAVES|Section 27-502 - PROHIBITED ACTS.

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: (a) 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. (b) Publicly display or exhibit any human remains. (c) Sell any human artifacts or human remains taken from a cairn or grave. (3) The provisions of this section do not apply to: (a) 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 (b) Actions taken in the performance of official law enforcement duties.  History: [27-502, added 1984, ch. 73, sec. 4, p. 137.]
ID Code § 27-503 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 5 - PROTECTION OF GRAVES|Section 27-503 - PERMITTED ACTS — NOTICE.

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: [27-503, added 1984, ch. 73, sec. 4, p. 137; am. 2015, ch. 244, sec. 13, p. 1015.]
ID Code § 27-504 (2021)
2021 Idaho Code|Title 27 - CEMETERIES AND CREMATORIUMS|Chapter 5 - PROTECTION OF GRAVES|Section 27-504 - CIVIL ACTION — TIME FOR COMMENCING ACTIONS — VENUE — DAMAGES — ATTORNEY FEES.

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: (a) The court may award reasonable attorney fees to the plaintiff; (b) 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; (c) The plaintiff may recover actual damages. Actual damages include special and general damages, which include damages for emotional distress; (d) The plaintiff may recover punitive damages upon proof that the violation was wilful. Punitive damages may be recovered without proof of actual damages. (e) 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: [27-504, added 1984, ch. 73, sec. 4, p. 138.]
ID Code § 28-5-101 (2021)
2021 Idaho Code|Title 28 - COMMERCIAL TRANSACTIONS|Chapter 5 - UNIFORM COMMERCIAL CODE — LETTERS OF CREDIT|Section 28-5-101 - SHORT TITLE.

28-5-101. SHORT TITLE. This chapter may be cited as "Uniform Commercial Code — Letters of Credit."  History: [28-5-101, added 1996, ch. 7, sec. 2, p. 9.]
ID Code § 28-5-103 (2021)
2021 Idaho Code|Title 28 - COMMERCIAL TRANSACTIONS|Chapter 5 - UNIFORM COMMERCIAL CODE — LETTERS OF CREDIT|Section 28-5-103 - SCOPE.

28-5-103. SCOPE. (1) This chapter applies to letters of credit and to certain rights and obligations arising out of transactions involving letters of credit. (2) The statement of a rule in this chapter does not by itself require, imply, or negate application of the same or a different rule to a situation not provided for, or to a person not specified, in this chapter. (3) With the exception of this subsection, subsections (1) and (2), sections 28-5-102(1)(i) and (1)(j), 28-5-106(4) and 28-5-114(4), and except to the extent prohibited in sections 28-1-302 and 28-5-117(4), the effect of this chapter may be varied by agreement or by a provision stated or incorporated by reference in an undertaking. A term in an agreement or undertaking generally excusing liability or generally limiting remedies for failure to perform obligations is not sufficient to vary obligations prescribed by this chapter. (4) Rights and obligations of an issuer to a beneficiary or a nominated person under a letter of credit are independent of the existence, performance, or nonperformance of a contract or arrangement out of which the letter of credit arises or which underlies it, including contracts or arrangements between the issuer and the applicant and between the applicant and the beneficiary.  History: [28-5-103, added 1996, ch. 7, sec. 2, p. 11; am. 2004, ch. 43, sec. 35, p. 156.]
ID Code § 28-5-104 (2021)
2021 Idaho Code|Title 28 - COMMERCIAL TRANSACTIONS|Chapter 5 - UNIFORM COMMERCIAL CODE — LETTERS OF CREDIT|Section 28-5-104 - FORMAL REQUIREMENTS.

28-5-104. FORMAL REQUIREMENTS. A letter of credit, confirmation, advice, transfer, amendment, or cancellation may be issued in any form that is a record and is authenticated (i) by a signature or (ii) in accordance with the agreement of the parties or the standard practice referred to in section 28-5-108(5).  History: [28-5-104, added 1996, ch. 7, sec. 2, p. 11.]
ID Code § 28-5-105 (2021)
2021 Idaho Code|Title 28 - COMMERCIAL TRANSACTIONS|Chapter 5 - UNIFORM COMMERCIAL CODE — LETTERS OF CREDIT|Section 28-5-105 - CONSIDERATION.

28-5-105. CONSIDERATION. Consideration is not required to issue, amend, transfer, or cancel a letter of credit, advice, or confirmation.  History: [28-5-105, added 1996, ch. 7, sec. 2, p. 11.]
ID Code § 28-5-106 (2021)
2021 Idaho Code|Title 28 - COMMERCIAL TRANSACTIONS|Chapter 5 - UNIFORM COMMERCIAL CODE — LETTERS OF CREDIT|Section 28-5-106 - ISSUANCE, AMENDMENT, CANCELLATION, AND DURATION.

28-5-106. ISSUANCE, AMENDMENT, CANCELLATION, AND DURATION. (1) A letter of credit is issued and becomes enforceable according to its terms against the issuer when the issuer sends or otherwise transmits it to the person requested to advise or to the beneficiary. A letter of credit is revocable only if it so provides. (2) After a letter of credit is issued, rights and obligations of a beneficiary, applicant, confirmer, and issuer are not affected by an amendment or cancellation to which that person has not consented except to the extent the letter of credit provides that it is revocable or that the issuer may amend or cancel the letter of credit without that consent. (3) If there is no stated expiration date or other provision that determines its duration, a letter of credit expires one (1) year after its stated date of issuance or, if none is stated, after the date on which it is issued. (4) A letter of credit that states that it is perpetual expires five (5) years after its stated date of issuance, or if none is stated, after the date on which it is issued.  History: [28-5-106, added 1996, ch. 7, sec. 2, p. 12.]
ID Code § 28-5-107 (2021)
2021 Idaho Code|Title 28 - COMMERCIAL TRANSACTIONS|Chapter 5 - UNIFORM COMMERCIAL CODE — LETTERS OF CREDIT|Section 28-5-107 - CONFIRMER, NOMINATED PERSON, AND ADVISER.

28-5-107. CONFIRMER, NOMINATED PERSON, AND ADVISER. (1) A confirmer is directly obligated on a letter of credit and has the rights and obligations of an issuer to the extent of its confirmation. The confirmer also has rights against and obligations to the issuer as if the issuer were an applicant and the confirmer had issued the letter of credit at the request and for the account of the issuer. (2) A nominated person who is not a confirmer is not obligated to honor or otherwise give value for a presentation. (3) A person requested to advise may decline to act as an adviser. An adviser that is not a confirmer is not obligated to honor or give value for a presentation. An adviser undertakes to the issuer and to the beneficiary accurately to advise the terms of the letter of credit, confirmation, amendment, or advice received by that person and undertakes to the beneficiary to check the apparent authenticity of the request to advise. Even if the advice is inaccurate, the letter of credit, confirmation, or amendment is enforceable as issued. (4) A person who notifies a transferee beneficiary of the terms of a letter of credit, confirmation, amendment, or advice has the rights and obligations of an adviser under subsection (3) of this section. The terms in the notice to the transferee beneficiary may differ from the terms in any notice to the transferor beneficiary to the extent permitted by the letter of credit, confirmation, amendment, or advice received by the person who so notifies.  History: [28-5-107, added 1996, ch. 7, sec. 2, p. 12.]