2012 Idaho Statutes
Title 27 - CEMETERIES AND CREMATORIUMS
Chapter 1 - CEMETERY MAINTENANCE DISTRICT LAW
Section 27-121 - LEVIES BY CEMETERY MAINTENANCE BOARD COMMISSIONERS.
(2) 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.
History:
[(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.]
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