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 27-421 – 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 27-409 – EXISTING CEMETERIES — APPLICATION OF LAW.
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 initial deposit of fifty thousand dollars ($50,000) in said […]
Section 27-410 – FUNDS DEEMED FOR CHARITABLE PURPOSE — TAX EXEMPT — FUTURE INTERESTS.
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 endowed care shall be deemed to be provisioned for the discharge […]
Section 27-411 – ANNUAL REGISTRATION STATEMENT WITH ADMINISTRATOR.
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 shall show, as of the end of the preceding calendar year or fiscal year, whichever is more convenient to […]
Section 27-412 – SUITS TO ENFORCE STATUTE.
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 entitled to endowment care, or should the […]