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2016 Idaho Statutes
Title 27 - CEMETERIES AND CREMATORIUMS
Chapter 4 - ENDOWMENT CARE CEMETERY ACT
Section 27-422 - EXEMPTION FROM TAXATION.

ID Code § 27-422 (2016) What's This?

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 located, such burial spaces sold during said year, and the same shall be removed from the tax rolls, effective from and after the year in which the space was sold.

History:
[(27-422) 1963, ch. 179, sec. 22, p. 527; I.C., sec. 28-422 (1963 Supp.).]

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