Title 27 — CEMETERIES AND CREMATORIUMS

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 th…

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 marke…

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 maintenanc…

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 o…

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 tha…

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 p…

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 dist…

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 …

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 d…

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 distri…

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…

27-112. Annexation or exclusion of territory from district — Procedure. After the organization of a cemetery maintenance district, additional territory adjoining such district, and lying within the same county may be added thereto and shall thereupon and thenceforth be included i…

27-113. Annexation of territory in adjoining county. After the organization of a cemetery maintenance district, additional territory adjoining such district and contiguous thereto, and located wholly within an adjoining county, may be added to such district and become a part ther…

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 sh…

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 …

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 an…

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 nece…

27-118. Cemetery maintenance district has legal title to property — Procedure for sale or exchange. The legal title to all property acquired under the provisions of this chapter shall immediately and by operation of law, vest in such cemetery maintenance district, and shall be he…

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 …

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…

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 t…

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 l…

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 fro…

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 countersigned by him. He shall not countersign any such draft or warrant…

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 p…

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 cop…

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.

27-128. Quorum. A quorum of the board shall attend such hearing and explain the proposed budget and hear any and all objections thereto.

27-129. CONSOLIDATION OF DISTRICT — election. Any cemetery maintenance district may consolidate with one (1) or more existing cemetery maintenance districts, provided that at least one (1) district in the proposed consolidation contains less than one hundred fifty (150) registere…

27-201. Organization authorized. Three (3) or more residents of Idaho may organize a corporate nonprofit rural cemetery association as herein provided.

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.

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…

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…

27-301. council or board procedures. (1) A city council or cemetery maintenance district board may pass a resolution requesting that the owner, or his or her heir or assign, of a lot, site or portion of the cemetery that has been unused for burial purposes for more than fifty (50…

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 th…

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…

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 …

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…