CEMETERIES AND CREMATORIUMS
CEMETERY MAINTENANCE DISTRICT LAW
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 tax in each cemetery maintenance district of not more than four hundredths of one percent (.04%) of the market value for assessment purposes on all taxable property within the cemetery maintenance district. Upon the levy being made by the cemetery maintenance board under this section, it shall be the duty of the secretary of the district to transmit to the county auditor and county assessor and the state tax commission certified copies of the resolution providing for such levy as provided in section 63-808, Idaho Code. Said taxes shall be collected as provided in section 63-812, Idaho Code.
(2) If two (2) or more cemetery maintenance districts consolidate into one (1) district, the provisions of section 63-802, Idaho Code, shall apply to the consolidated district’s budget request as if the former district, which, in the year of the consolidation, has the highest levy subject to the limitations of section 63-802, Idaho Code, had annexed the other district or districts.
(3) An additional property tax of not more than six hundredths of one percent (.06%) of the market value for assessment purposes on all taxable property within the cemetery maintenance district may be levied by the cemetery board for the sole and express purpose of acquisition of burial ground. The proceeds from such levy may be accumulated by the board for future acquisitions or pledged to the repayment of indebtedness incurred pursuant to section 27-122, Idaho Code, provided that the proposal to levy such additional amount of property tax, or portion thereof, shall have been approved by at least two-thirds (2/3) of the qualified electors residing in the cemetery maintenance district at a previous election held in accordance with the provisions of section 34-106, Idaho Code.
[(27-121) 1927, ch. 197, sec. 19, p. 264; I.C.A., sec. 27-120; am. 1943, ch. 27, sec. 1, p. 55; I.C., sec. 28-121 (1948 Ed.); am. 1963, ch. 341, sec. 1, p. 978; am. 1977, ch. 115, sec. 1, p. 247; am. 1982, ch. 101, sec. 1, p. 280; am. 1995, ch. 82, sec. 4, p. 221; am. 1995, ch. 118, sec. 19, p. 449; am. 1996, ch. 322, sec. 6, p. 1036; am. 2015, ch. 244, sec. 12, p. 1014; am. 2018, ch. 196, sec. 3, p. 441.]