reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 26 - BANKS AND BANKING › Chapter 37 - IDAHO CONTINUING-CARE DISCLOSURE ACT › Section 26-3713 - OATHS — SUBPOENAS — PUNISHMENT — EXEMPTION FROM CRIMINAL PROSECUTION FOR TESTIMONY.

26-3713. OATHS — SUBPOENAS — PUNISHMENT — EXEMPTION FROM CRIMINAL PROSECUTION FOR TESTIMONY. For the purpose of any investigation or proceeding under this chapter the director or any officer designated by him may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence and require the production of any books, papers, correspondence, memoranda, agreements or other documents or records which the director deems relevant or material to the inquiry.
(1) In case of contumacy or refusal to obey a subpoena issued to any person, any court of competent jurisdiction, upon application by the director, may issue to that person an order requiring him to appear before the director or the officer designated by him, there to produce documentary evidence if so ordered or to give evidence relating to the matter under investigation or in question and any failure to obey such order of the court may be punished by the court as a contempt of court.
(2) No person is excused from attending and testifying, from producing any document or record before the director or from obeying the subpoena of the director or any officer designated by him or in any proceeding instituted by the director on the ground that the testimony or evidence, documentary or otherwise, required of him may tend to incriminate him or subject him to a penalty or forfeiture; but no individual may be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter or thing concerning which he is compelled, after claiming his privilege against self-incrimination, to testify, except that the individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying.
History:
[26-3713, added 2005, ch. 265, sec. 15, p. 824.]
2023 Idaho Code › Title 26 - BANKS AND BANKING › Chapter 37 - IDAHO CONTINUING-CARE DISCLOSURE ACT › Section 26-3714 - CRIMINAL PENALTIES.

26-3714. CRIMINAL PENALTIES. (1) Any person who willfully and knowingly violates any provision of this chapter, or any rule or order under the chapter, shall be guilty of a misdemeanor and be sentenced to pay a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one (1) year in the county jail or both for each violation.
(2) The director may refer such evidence as is available concerning violations of the provisions of this chapter or of any rule or order hereunder to the attorney general or the proper prosecuting attorney who may, with or without such a reference, institute the appropriate criminal proceedings under this chapter.
(3) Nothing in this chapter limits the power of the state to punish any person for any conduct which constitutes a crime under any other statute.
History:
[26-3714, added 2005, ch. 265, sec. 15, p. 824.]
2023 Idaho Code › Title 26 - BANKS AND BANKING › Chapter 37 - IDAHO CONTINUING-CARE DISCLOSURE ACT › Section 26-3715 - REGULATORY AUTHORITY.

26-3715. REGULATORY AUTHORITY. The director shall have the authority to adopt, amend or repeal such rules as are reasonably necessary for the enforcement of the provisions of this chapter.
History:
[26-3715, added 2005, ch. 265, sec. 15, p. 824.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-101 - PURPOSE AND POLICY OF LAW — SHORT TITLE.

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:
[(27-101) 1927, ch. 197, sec. 1, p. 264; am. 1929, ch. 268, sec. 2, p. 621; I.C.A., sec. 27-101; I.C., sec. 28-101 (1948 Ed.); am. 1967, ch. 214, sec. 1, p. 644.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-102 - CREATION AND ORGANIZATION OF DISTRICT.

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:
[(27-102) 1927, ch. 197, sec. 2, p. 264; am. 1929, ch. 268, sec. 3, p. 621; I.C.A., sec. 27-102; I.C., sec. 28-101 (1948 Ed.); am. 1980, ch. 350, sec. 2, p. 887.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-103 - JOINT COUNTY CEMETERY MAINTENANCE DISTRICTS — COMMISSIONERS.

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:
[(27-103) I.C.A., sec. 27-102A, as added by 1945, ch. 200, sec. 1, p. 325; I.C., sec. 28-103 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-104 - PETITION.

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:
[(27-104) 1927, ch. 197, sec. 3, p. 264; am. 1929, ch. 268, sec. 4, p. 621; I.C.A., sec. 27-103; I.C., sec. 28-104 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-105 - NOTICE OF HEARING OF PROTEST.

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:
[(27-105) 1927, ch. 197, sec. 4, p. 264; am. 1929, ch. 268, sec. 5, p. 621; I.C.A., sec. 27-104; I.C., sec. 28-105 (1945 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-106 - NOTICE OF ELECTION.

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:
[(27-106) 1927, ch. 197, sec. 5, p. 264; I.C.A., sec. 27-105; I.C., sec. 28-106 (1948 Ed.); am. 1982, ch. 254, sec. 4, p. 650; am. 1995, ch. 118, sec. 15, p. 445.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-107 - ELECTION — QUALIFICATION OF ELECTORS — CANVASS.

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:
[(27-107) 1927, ch. 197, sec. 6, p. 264; I.C.A., sec. 27-106; I.C., sec. 28-107 (1948 Ed.); am. 1982, ch. 254, sec. 5, p. 651; am. 1995, ch. 118, sec. 16, p. 446; am. 2009, ch. 341, sec. 10, p. 1000.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-108 - CANVASS BY BOARD OF COMMISSIONERS — VALIDITY OF ORGANIZATION.

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 (1/2) 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 (1/2) 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:
[(27-108) 1927, ch. 197, sec. 7, p. 264; I.C.A., sec. 27-107; I.C., sec. 28-108 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-109 - CEMETERY MAINTENANCE BOARD — APPOINTMENT OF COMMISSIONERS — OATH.

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:
[27-109. added 1927, ch. 197, sec. 8, p. 264; I.C.A., sec. 27-108; I.C., sec. 28-109 (1948 Ed.); am. 2017, ch. 128, sec. 1, p. 298.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-110 - TERM OF OFFICE — VACANCIES.

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:
[27-110, added 1927, ch. 197, sec. 9, p. 264; I.C.A., sec. 27-109; I.C., sec. 28-110 (1948 Ed.); am. 2017, ch. 128, sec. 2, p. 299; am. 2018, ch. 196, sec. 1, p. 440.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-111 - ELECTION OF COMMISSIONERS.

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:
[(27-111) 1927, ch. 197, sec. 10, p. 264; I.C.A., sec. 27-110; I.C., sec. 28-111 (1948 Ed.); am. 1967, ch. 14, sec. 1, p. 23; am. 1982, ch. 250, sec. 1, p. 641; am. 1995, ch. 118, sec. 17, p. 446; am. 2009, ch. 341, sec. 11, p. 1001; am. 2018, ch. 196, sec. 2, p. 440.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-114 - ORGANIZATION OF BOARD — MEETINGS — OFFICERS — OFFICIAL BONDS.

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:
[(27-114) 1927, ch. 197, sec. 12, p. 264; I.C.A., sec. 27-113; I.C., sec. 28-114 (1948 Ed.); am. 2006, ch. 24, sec. 1, p. 82.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-115 - CEMETERY MAINTENANCE DISTRICTS ARE BODIES CORPORATE.

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:
[(27-115) 1927, ch. 197, sec. 13, p. 264; I.C.A., sec. 27-114; I.C., sec. 28-115 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-116 - CORPORATE POWERS.

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:
[(27-116) 1927, ch. 197, sec. 14, p. 264; I.C.A., sec. 27-115; I.C., sec. 28-116 (1948 Ed.); am. 1955, ch. 123, sec. 1, p. 250; am. 1967, ch. 214, sec. 2, p. 644; am. 1993, ch. 256, sec. 1, p. 882.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-117 - GENERAL POWERS AND DUTIES OF BOARD OF CEMETERY MAINTENANCE COMMISSIONERS.

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:
[(27-117) 1927, ch. 197, sec. 15, p. 264; I.C.A., sec. 27-116; I.C., sec. 28-117 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-119 - COMPENSATION AND EXPENSES OF CEMETERY MAINTENANCE BOARD COMMISSIONERS.

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:
[(27-119) 1927, ch. 197, sec. 17, p. 264; I.C.A., sec. 27-118; I.C., sec. 28-119 (1948 Ed.); am. 1989, ch. 250, sec. 1, p. 599.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-120 - AUDITOR TO FURNISH ASSESSED VALUATION — BOARD TO MAKE LEVY.

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:
[(27-120) 1927, ch. 197, sec. 18, p. 264; I.C.A., sec. 27-119; I.C., sec. 28-120 (1948 Ed.); am. 2012, ch. 38, sec. 1, p. 115.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-121 - LEVIES BY CEMETERY MAINTENANCE BOARD COMMISSIONERS.

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:
[(27-121) 1927, ch. 197, sec. 19, p. 264; I.C.A., sec. 27-120; am. 1943, ch. 27, sec. 1, p. 55; I.C., sec. 28-121 (1948 Ed.); am. 1963, ch. 341, sec. 1, p. 978; am. 1977, ch. 115, sec. 1, p. 247; am. 1982, ch. 101, sec. 1, p. 280; am. 1995, ch. 82, sec. 4, p. 221; am. 1995, ch. 118, sec. 19, p. 449; am. 1996, ch. 322, sec. 6, p. 1036; am. 2015, ch. 244, sec. 12, p. 1014; am. 2018, ch. 196, sec. 3, p. 441.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-122 - INDEBTEDNESS PROHIBITED — EXCEPTION.

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:
[(27-122) 1927, ch. 197, sec. 20, p. 264; I.C.A., sec. 27-121; I.C., sec. 28-122 (1948 Ed.); am. 1965, ch. 110, sec. 1, p. 216; am. 1977, ch. 115, sec. 2, p. 248.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-123 - DUTIES OF TREASURER OF CEMETERY MAINTENANCE DISTRICT.

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:
[(27-123) 1927, ch. 197, sec. 21, p. 264; I.C.A., sec. 27-122; I.C., sec. 28-123 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-124 - WARRANTS — COUNTERSIGNED BY SECRETARY.

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:
[(27-124) 1927, ch. 197, sec. 22, p. 264; I.C.A., sec. 27-123; I.C., sec. 28-124 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-125 - ADOPTION OF BUDGET — HEARING.

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:
[27-125, added 1973, ch. 85, sec. 1, p. 135; am. 1974, ch. 43, sec. 1, p. 1082; am. 2018, ch. 196, sec. 4, p. 442.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-126 - NOTICE OF HEARING — PUBLICATION — CONTENTS.

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:
[27-126, added 1973, ch. 85, sec. 2, p. 135; am. 2018, ch. 196, sec. 5, p. 442.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-127 - PUBLIC INSPECTION.

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., sec. 27-127, as added by 1973, ch. 85, sec. 3, p. 135.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW › Section 27-128 - QUORUM.

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., sec. 27-128, as added by 1973, ch. 85, sec. 4, p. 135.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 2 - RURAL CEMETERY ASSOCIATIONS › Section 27-201 - ORGANIZATION AUTHORIZED.

27-201. ORGANIZATION AUTHORIZED. Three (3) or more residents of Idaho may organize a corporate nonprofit rural cemetery association as herein provided.
History:
[(27-201) 1933, ch. 181, sec. 1, p. 335; I.C., sec. 28-201 (1948 Ed.); am. 1991, ch. 42, sec. 1, p. 82.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 2 - RURAL CEMETERY ASSOCIATIONS › Section 27-202 - APPLICATION OF IDAHO NONPROFIT CORPORATION ACT.

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:
[27-202, added 1991, ch. 42, sec. 3, p. 82.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 2 - RURAL CEMETERY ASSOCIATIONS › Section 27-205 - MEMBERS — MEETINGS — QUORUM.

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:
[(27-205) 1933, ch. 181, sec. 5, p. 335; I.C., sec. 28-205 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 2 - RURAL CEMETERY ASSOCIATIONS › Section 27-206 - CERTIFICATE OF MEMBERSHIP AND TITLE.

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:
[(27-206) 1933, ch. 181, sec. 6, p. 335; I.C., sec. 28-206 (1948 Ed.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 3 - RIGHTS AND TITLE TO CEMETERY LOTS › Section 27-302 - RIGHTS OF LOT HOLDERS — COMPENSATION.

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:
(a) Receive a right to burial in another lot or parcel; or
(b) 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:
[27-302, added 2016, ch. 171, sec. 1, p. 473.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 3 - RIGHTS AND TITLE TO CEMETERY LOTS › Section 27-303 - PROCEEDS OF RESALE OF LOTS OR PARCELS.

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:
[27-303, added 2016, ch. 171, sec. 1, p. 473.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 3 - RIGHTS AND TITLE TO CEMETERY LOTS › Section 27-304 - ADDITIONAL RESTRICTIONS NOT PROHIBITED.

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:
[27-304, added 2016, ch. 171, sec. 1, p. 473.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 4 - ENDOWMENT CARE CEMETERY ACT › Section 27-401 - DECLARATION OF POLICY.

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:
[(27-401) 1963, ch. 179, sec. 1, p. 527; I.C., sec. 28-401 (1963 Supp.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 4 - ENDOWMENT CARE CEMETERY ACT › Section 27-402 - SHORT TITLE.

27-402. SHORT TITLE. This act may be cited as the "Endowment Care Cemetery Act of 1963."
History:
[(27-402) 1963, ch. 179, sec. 2, p. 527; I.C., sec. 28-402 (1963 Supp.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 4 - ENDOWMENT CARE CEMETERY ACT › Section 27-403 - DEFINITIONS.

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:
(a) 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.
(b) 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.
(c) 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.
(d) 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.
(e) 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.
(f) 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.
(g) Administrator. The term "administrator" means the director of the department of finance.
History:
[(27-403) 1963, ch. 179, sec. 3, p. 527; I.C., sec. 28-403 (1963 Supp.); am. 1972, ch. 84, sec. 1, p. 168; am. 1978, ch. 163, sec. 1, p. 352.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 4 - ENDOWMENT CARE CEMETERY ACT › Section 27-404 - CORPORATE FORM REQUIRED HEREAFTER FOR PERPETUAL OR ENDOWED CARE CEMETERY.

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:
[(27-404) 1963, ch. 179, sec. 4, p. 527; I.C., sec. 28-404 (1963 Supp.); am. 1967, ch. 233, sec. 1, p. 687.]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 4 - ENDOWMENT CARE CEMETERY ACT › Section 27-405 - ARTICLES OF INCORPORATION — TRUST FUND.

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:
[(27-405) 1963, ch. 179, sec. 5, p. 527; I.C., sec. 28-405 (1963 Supp.).]
2023 Idaho Code › Title 27 - CEMETERIES AND CREMATORIUMS › Chapter 4 - ENDOWMENT CARE CEMETERY ACT › Section 27-406 - DUTY OF OWNER OF CEMETERY IN EXISTENCE AT DATE OF ACT.

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:
[(27-406) 1963, ch. 179, sec. 6, p. 527; I.C., sec. 28-406 (1963 Supp.).]