Idaho State Statutes - Idaho Attorney Directory

The maintaining,
improving and beautifying of cemeteries for the burial of the human dead is
hereby declared to be one of the first considerations of a civilized people
and a fixed and permanent policy of the state of Idaho, and the same is hereby
declared to be a public benefit, use and purpose, and there is hereby imposed
upon the cemetery maintenance boards, provided for in this act, the duty of
beautifying, improving and maintaining the cemetery or cemeteries within their
cemetery maintenance districts. And it is hereby declared and determined that
any and all property within any cemetery maintenance district created under
the provisions of this act is and shall be benefited ratably with all other
property within such district, in proportion to its assessed valuation by the
creation of such district and by any and all improvements to the cemetery or
cemeteries within such district for the maintenance of which such district was
created, and that all property within any such district shall be assessed
equally in proportion to its assessed valuation for the purpose of cemetery
improvement and maintenance under the provisions of this act.
This act shall be known as the Cemetery Maintenance District Law of the
state of Idaho, and whenever cited, enumerated, referred to or amended, may be
designated as the Cemetery Maintenance District Law, adding when necessary,
the number of the section.

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