Section 27-421 – CONTRIBUTIONS.
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. History: [(27-421) 1963, ch. 179, sec. 21, p. 527; I.C., sec. […]
Section 27-422 – EXEMPTION FROM TAXATION.
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 of the county in which the cemetery is […]
Section 27-423 – VIOLATIONS — MISDEMEANORS.
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 by a fine of not less than $100 nor more than $300, or if a […]
Section 27-423A – INJUNCTIVE POWER.
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. History: [I.C., sec. 27-423A, as added by 1971, ch. 263, sec. 3, p. 1061.]
Section 27-424 – ACT INAPPLICABLE TO CERTAIN CEMETERIES.
27-424. ACT INAPPLICABLE TO CERTAIN CEMETERIES. The provisions of this act shall not apply to any municipal cemetery district, state or federal cemetery. History: [(27-424) 1963, ch. 179, sec. 24, p. 527; I.C., sec. 28-424 (1963 Supp.); am. 1972, ch. 84, sec. 4, p. 168.]
Section 27-420 – CEMETERY EXAMINATION FEES.
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. History: [(27-420) 1963, ch. 179, sec. 20, p. 527; […]
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 […]
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.).]
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 […]
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 […]