Title 27 — CEMETERIES AND CREMATORIUMS

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.

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…

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 h…

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 …

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…