Idaho State Statutes - Idaho Attorney Directory

(1) At the
last regular meeting of the cemetery maintenance board prior to the second
Monday of September in each year, the cemetery board of each cemetery
maintenance district may levy for cemetery purposes a property tax in each
cemetery maintenance district of not more than four hundredths of one percent
(.04%) of the market value for assessment purposes on all taxable property
within the cemetery maintenance district. Upon the levy being made by the
cemetery maintenance board under this section, it shall be the duty of the
secretary of the district to transmit to the county auditor and county
assessor and state board of equalization, certified copies of the resolution
providing for such levy as provided in section 63-808, Idaho Code. Said taxes
shall be collected as provided in section 63-812, Idaho Code.
(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.

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