2005 Idaho Code - 27-112 — ANNEXATION OR EXCLUSION OF TERRITORY FROM DISTRICT -- PROCEDURE

                                  TITLE  27
                         CEMETERIES AND CREMATORIUMS
                                  CHAPTER 1
                      CEMETERY MAINTENANCE DISTRICT LAW
    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 in such
district, by the affirmative vote of a majority of the qualified electors of
such additional territory voting on the question at an election held therefor,
which vote may be taken at an election held as provided in sections 27-106 and
34-106, Idaho Code. But such additional territory shall not be annexed to or
be included within the district unless such annexation and inclusion be first
approved by the cemetery maintenance board of the existing district by
resolution entered on the minutes of such board prior to the election on the
question of annexation. The same procedure, with such modifications in the
form of petition, notices, ballots, etc., as may be necessary shall be adopted
as in this law provided in sections 27-102 and 27-104--27-107, Idaho Code,
inclusive: A petition signed by a majority of the owners of lands lying within
the boundaries of the area proposed to be annexed such lands lying within the
boundaries of any cemetery maintenance district heretofore created requesting
the withdrawal and exclusion of lands described in said petition from such
district and setting forth that the people residing upon said lands are not
served by the cemetery or cemeteries within the boundaries of said district,
that said people are served by other cemeteries within the county, and that
the exclusion and withdrawal of said lands from said district will not reduce
the market value for assessment purposes of the lands remaining in said
district below five million dollars ($5,000,000), may be presented and filed
with the board of county commissioners of the county within which said
district is located. Upon the presentation and filing of such petition said
board of county commissioners shall immediately fix a time and place for a
hearing on said petition when and where any elector of said district may
appear and be heard in support of or opposition to said petition. Notice of
said hearing shall be given by said board by publication in one (1) issue of a
newspaper of general circulation in said cemetery district at least ten (10)
days prior to the date of said hearing and a copy of said notice shall be
served by registered mail or personally on the president and secretary of the
cemetery district commissioners. If after a hearing on said petition the board
of county commissioners determines that the people residing upon the land
sought to be withdrawn from such cemetery district are not served by the
cemetery or cemeteries within such district, that said people are served by
other cemeteries within the county, and that the exclusion and withdrawal of
said lands from said district will not reduce the market value for assessment
purposes of the lands remaining therein below five million dollars
($5,000,000), said commissioners shall make and enter such findings in the
minutes of their meeting and make and enter an order authorizing and directing
the withdrawal and exclusion of said lands from said cemetery district.
Provided that the land so ordered to be withdrawn and excluded from said
cemetery district be either annexed to an adjoining cemetery district which
does serve said petitioners, or, if not served by an adjoining cemetery
district, that said lands be included in the formation of a new cemetery
district which does serve said petitioners.
    A copy of such findings and order shall be served upon the president and
secretary of the cemetery district commissioners, and county assessor,
personally, or by registered mail. If the entry of such findings and order be
made prior to the 4th Monday of June the lands annexed shall be excluded and
withdrawn from the said cemetery district of which they were formerly a part
and shall not be subject to assessment made and levied by said former district
for the current fiscal year or subsequent years; provided, however, that such
lands shall be subject to assessment made and levied for the current fiscal
year and subsequent years by the new cemetery district of which they are made
a part. If the entry of such findings and order be made subsequent to the 4th
Monday of June the lands annexed shall be subject to assessment made and
levied by the cemetery district of which they were formerly a part for the
current fiscal year but shall thereafter be subject to assessment made and
levied by the new cemetery district of which they are made a part. If said
county commissioners do not find such facts they shall make and enter findings
as to the facts which may exist and deny such petition. The costs in
connection with giving the notices herein required shall be paid by
petitioners.