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.).]
Structure Idaho Code
Title 27 - CEMETERIES AND CREMATORIUMS
Chapter 4 - ENDOWMENT CARE CEMETERY ACT
Section 27-401 - DECLARATION OF POLICY.
Section 27-404 - CORPORATE FORM REQUIRED HEREAFTER FOR PERPETUAL OR ENDOWED CARE CEMETERY.
Section 27-405 - ARTICLES OF INCORPORATION — TRUST FUND.
Section 27-406 - DUTY OF OWNER OF CEMETERY IN EXISTENCE AT DATE OF ACT.
Section 27-407 - TRUST FUND REQUIRED BEFORE SALE OF LOTS.
Section 27-408 - INSTRUMENT IN WRITING.
Section 27-409 - EXISTING CEMETERIES — APPLICATION OF LAW.
Section 27-410 - FUNDS DEEMED FOR CHARITABLE PURPOSE — TAX EXEMPT — FUTURE INTERESTS.
Section 27-411 - ANNUAL REGISTRATION STATEMENT WITH ADMINISTRATOR.
Section 27-412 - SUITS TO ENFORCE STATUTE.
Section 27-413 - RECORDS SUBJECT TO EXAMINATION.
Section 27-416 - RULES AND REGULATIONS.
Section 27-420 - CEMETERY EXAMINATION FEES.
Section 27-421 - CONTRIBUTIONS.
Section 27-422 - EXEMPTION FROM TAXATION.
Section 27-423 - VIOLATIONS — MISDEMEANORS.