27-401 Declaration of Policy
27-402 Short Title
27-403 Definitions
27-404 Corporate Form Required Hereafter for Perpetual or Endowed Care Cemetery
27-405 Articles of Incorporation — Trust Fund
27-406 Duty of Owner of Cemetery in Existence At Date of Act
27-407 Trust Fund Required Before Sale of Lots
27-408 Instrument in Writing
27-409 Existing Cemeteries — Application of Law
27-410 Funds Deemed for Charitable Purpose — Tax Exempt — Future Interests
27-411 Annual Registration Statement With Administrator
27-412 Suits to Enforce Statute
27-413 Records Subject to Examination
27-416 Rules and Regulations
27-420 Cemetery Examination Fees
27-421 Contributions
27-422 Exemption From Taxation
27-423 Violations — Misdemeanors
27-423A Injunctive Power
27-424 Act Inapplicable to Certain Cemeteries

Terms Used In Idaho Code > Title 27 > Chapter 4 - Endowment Care Cemetery Act

  • Bequest: Property gifted by will.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Devise: To gift property by will.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.