Idaho State Statutes - Idaho Attorney Directory

After the
organization of a cemetery maintenance district, additional territory
adjoining such district and contiguous thereto, and located wholly within an
adjoining county, may be added to such district and become a part thereof as
hereinafter provided. The proceedings for such annexation shall be the same as
the proceedings for the creation and organization of a cemetery maintenance
district with the following exceptions and modifications:
a. Such proceeding may be initiated by ten (10) or more of the holders of
title or evidence of title to contiguous lands aggregating not less than two
thousand (2000) acres, or of less area but having a market value for
assessment purposes of at least five hundred thousand dollars ($500,000).
b. A petition, such as is required by section 27-104, Idaho Code, shall
be filed with the board of county commissioners of the county in which is
situated the territory proposed to be annexed but shall accurately describe
the boundaries of such territory, and also name and describe the cemetery
maintenance district to which annexation is sought, and shall be accompanied
by a map showing and distinguishing the boundaries of the original district
and the boundaries of the territory proposed to be annexed, and showing the
location of the intervening county line. Such petition must be accompanied by
a certified copy of a resolution of the board of cemetery maintenance
commissioners of the original district consenting to such annexation.
c. The notice of hearing on such petition shall state that certain
territory therein described is proposed to be annexed to a cemetery
maintenance district therein named and that any taxpayer within the boundaries
of the territory proposed to be annexed may offer objections thereto at the
time and place therein specified. The order entered by the local board of
county commissioners on such petition shall, if such petition be granted, fix
the boundaries of such annexed territory and direct that a map thereof be
prepared under the direction of the clerk of the board, and certified copies
of such order and map shall be transmitted to the clerk of the board of county
commissioners of the county in which the original cemetery maintenance
district is situated.
d. An election shall be held in the territory proposed to be annexed for
the purpose of voting upon such annexation and the notice thereof shall
accurately describe the boundaries of the territory proposed to be annexed,
and shall state the name of the district to which annexation is sought, and
that a map showing the boundaries of such district and of the territory
proposed to be annexed is on file in the office of the clerk of the local
board of county commissioners. Such notice shall prescribe the form of ballot
to be cast, which shall contain the words "In favor of annexation to ....
Cemetery Maintenance District" and "Against annexation to .... Cemetery
Maintenance District," and shall direct that the voter indicate his choice
thereon by a cross (X).
e. The territory proposed to be annexed shall constitute one (1) election
precinct and there shall be added to the usual elector's oath, in case of
challenge, the following words: "And I am a resident within the boundaries of
the territory proposed to be annexed to .... Cemetery Maintenance District."
The returns of such election shall be canvassed by the board of the county
commissioners of the county in which the territory proposed to be annexed is
situated, and if it shall appear from such canvass that more than one-half
(1/2) of said voters are in favor of such annexation, such board shall, by
order entered on its minutes, declare such territory a part of the cemetery
maintenance district to which annexation is sought, and a certified copy of
such order shall be transmitted to the cemetery maintenance board of the
original district, and also to the board of the county commissioners of the
county in which such original district is situated. A certified copy of such
order shall also be filed in the office of the county recorder of the county
in which the territory proposed to be annexed is situated. Prior to the next
district election following such annexation the cemetery maintenance board
shall divide the district into two (2) subdistricts each of which shall
comprise all territory of the district situated within the boundaries of one
(1) county, and thereafter the commissioners of such district shall be elected
at large; provided, that not more than two (2) members of the cemetery
maintenance board shall be residents of the same county; and provided,
further, that the commissioner whose term of office first expires after such
annexation shall be elected by the voters of the entire district from among
the qualified electors of such annexed territory. Certified copies of
appointments of secretary and treasurer of the district shall be filed with
the clerk of the board of county commissioners and with the tax collector of
each county in which any portion of the district is situated and all taxes
levied by the district shall be certified to, and extended, collected and
remitted by, the proper officers of the county in which is situated the
property subject to such levy.

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