Title 27 — CEMETERIES AND CREMATORIUMS

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 sub…

27-402. Short title. This act may be cited as the "Endowment Care Cemetery Act of 1963."

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 pe…

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 sta…

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 th…

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 per…

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 a…

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: (a) That there shall be designated a trustee under this act, which s…

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 initia…

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 end…

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…

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 …

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 n…

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 …

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.

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.

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…

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 b…

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.

27-424. Act inapplicable to certain cemeteries. The provisions of this act shall not apply to any municipal cemetery district, state or federal cemetery.