Title 27, CEMETERIES AND CREMATORIUMS
5 chapters · 59 sections in this title.
Idaho Code § 27-421 Contributions
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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.
Idaho Code § 27-422 Exemption from taxation
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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…
Idaho Code § 27-423 Violations — Misdemeanors
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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…
Idaho Code § 27-423A Injunctive power
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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.
Idaho Code § 27-424 Act inapplicable to certain cemeteries
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27-424. Act inapplicable to certain cemeteries. The provisions of this act shall not apply to any municipal cemetery district, state or federal cemetery.
Idaho Code § 27-501 Definitions
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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…
Idaho Code § 27-502 Prohibited acts
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27-502. Prohibited acts. (1) Except as provided in section 27-503, Idaho Code, no person shall willfully remove, mutilate, deface, injure or destroy any cairn or grave. Persons disturbing graves through inadvertence, including by construction, mining, or logging, shall cause the …
Idaho Code § 27-503 Permitted acts — Notice
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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 …
Idaho Code § 27-504 Civil action — Time for commencing actions — Venue — Damages — Attorney fees
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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 t…