Amends existing law to revise provisions regarding vacancies on cemetery maintenance boards.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 658 BY LOCAL GOVERNMENT COMMITTEE AN ACT1 RELATING TO CEMETERY MAINTENANCE DISTRICTS; AMENDING SECTION 27-110, IDAHO2 CODE, TO REVISE PROVISIONS REGARDING VACANCIES ON CEMETERY MAINTENANCE3 BOARDS OF COMMISSIONERS; AND DECLARING AN EMERGENCY AND PROVIDING AN4 EFFECTIVE DATE.5

Be It Enacted by the Legislature of the State of Idaho:6

SECTION 1. That Section 27-110, Idaho Code, be, and the same is hereby7 amended to read as follows:8 27-110. TERM OF OFFICE -- VACANCIES. (1) At the meeting of the board of9 county commissioners at which the cemetery maintenance district is declared10 organized, as provided by section 27-108, Idaho Code, said board of county11 commissioners shall divide the cemetery maintenance district into three (3)12 subdivisions, as nearly equal in population, area and mileage as practica-13 ble, to be known as cemetery maintenance commissioners subdistricts one, two14 and three. Not more than one (1) of said commissioners shall be an elec-15 tor of the same cemetery maintenance subdistrict. The first commissioners16 appointed by the board of county commissioners shall serve until the next17 cemetery maintenance district election, at which their successors shall be18 elected. Any vacancy occurring in the office of the cemetery maintenance19 commissioner, other than by the expiration of the term of office, shall be20 filled by the cemetery maintenance board.21 (2) If it is determined that the cemetery maintenance board lacks22 enough commissioners to achieve a quorum to fill a vacancy due to death,23 resignation, or other circumstances other than the expiration of a term, the24 board of county commissioners with jurisdiction over a majority of the ceme-25 tery maintenance district area shall fill by appointment the minimal number26 of vacancies necessary to achieve an odd-numbered quorum. Such appointments27 shall be for the duration of the respective term. Appointees shall be se-28 lected from the respective cemetery maintenance subdistricts and shall:29 (a) Be qualified electors of their respective subdistricts;30 (b) Have lived in their cemetery maintenance district for at least one31 (1) year; and32 (c) Be current on the payment of their property taxes.33 (3) If there are no qualified applicants from the respective ceme-34 tery maintenance subdistrict, then appointments may be made from qualified35 applicants living anywhere within the cemetery maintenance district bound-36 aries.37 (4) The board of county commissioners shall solicit qualified appli-38 cants for appointment to commissioner vacancies for the cemetery mainte-39 nance district via all forms of public communication utilized by such board40 of county commissioners. The board shall notify any other county or city41 with jurisdiction over any area of the cemetery maintenance district of such42

2 vacancies to allow such entities to recommend qualified applicants for ap-1 pointment.2 (5) Moneys belonging to a cemetery maintenance district, if available,3 may be used for soliciting applicants for appointment to vacancies as pro-4 vided under this section. If a quorum is established, then within thirty5 (30) days of such date, the cemetery maintenance district shall reimburse6 the board of county commissioners any moneys used for such solicitation.7 (6) The board of county commissioners shall implement a process for so-8 liciting applicants within one (1) month after a cemetery maintenance board9 cannot achieve an odd-numbered quorum as described in subsection (2) of this10 section or within one (1) month after July 1, 2026, whichever occurs later.11 Such board shall make appointments from the pool of qualified applicants12 within three (3) months from the date the board implements the process for13 soliciting applicants.14 (7) The board of county commissioners shall temporarily assume the du-15 ties and obligations of a cemetery maintenance board in the absence of an16 odd-numbered quorum of such board until either such a quorum is established17 or dissolution occurs. The board shall conduct necessary business during18 this period, including but not limited to paying employees, performing ur-19 gent maintenance, and tending to any other necessary matters, and shall use20 cemetery maintenance district funds to conduct such business.21 (2) (8) A cemetery maintenance district created from the consolidation22 of two (2) or more cemetery maintenance districts as provided in section23 27-129, Idaho Code, may operate with five (5) cemetery maintenance commis-24 sioners subdistricts.25

SECTION 2. An emergency existing therefor, which emergency is hereby26 declared to exist, this act shall be in full force and effect on and after27 July 1, 2026.28