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State Statutes - Idaho - Title 27 - Chapter 4 - 27-403
Idaho Statutes
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27-403 - DEFINITIONS
When used herein, unless the context or subject
matter requires otherwise, the terms hereinafter set forth shall have the
following respective meanings:
(a) Cemetery. The term "cemetery" shall mean a place dedicated to, used
and intended to be used for the permanent interment of the human dead, and
shall include a burial plot for earth interments, a mausoleum for vault or
crypt interments, a crematory, or a crematory and columbarium for cinerary
interments, or any combination of one or more of the above.
(b) Endowed or Perpetual Care. The terms "endowed care" or "perpetual
care" mean the maintenance and care of all places where interments have been
made, of the trees, shrubs, roads, streets and other improvements contained
within and/or forming a part of the cemetery. The term shall not include the
maintenance or repair of monuments, tombs, copings or other man-made ornaments
as associated with individual burial spaces.
(c) Perpetual or Endowed Care Cemetery. The term "perpetual or endowed
care cemetery" means a cemetery wherein lots or other burial spaces are sold
or transferred under the representation that said cemetery will receive
perpetual or endowed care as herein defined, free of further cost to the
purchaser after payment of the original purchase price for said lot or burial
space.
(d) Trustee. The term "trustee" means the financial institution, or the
board of directors of a cemetery authority designated as trustee of the
cemetery care fund.
(e) Cemetery Authority. The term "cemetery authority" means any person,
firm, corporation, trustee, partnership, association or joint venture,
including any family, religious, or fraternal cemetery owning, operating,
controlling or managing the cemetery or holding lands for burial purposes.
(f) Burial Space. The term "burial space" means a space in the ground in
a burial park for the interment of the remains of a deceased person, and/or a
crypt or vault in a mausoleum for the uncremated remains of a deceased person,
and/or a niche in a columbarium, other structure or in the ground for the
interment of the cremated remains of a deceased person.
(g) Administrator. The term "administrator" means the director of the
department of finance.
 
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