ID H0468

Allows cemetery maintenance district commissioners in districts with fewer than 50 registered voters to be elected at large instead of by subdistrict.

Increases the budget threshold requiring a public hearing from $2,500 to $5,000 for cemetery maintenance districts.

Establishes consolidated cemetery districts follow the property tax levy rules of the former district with the highest levy under Idaho Code Section 63-802.

Creates two consolidation procedures: one allowing boards to approve consolidation subject to voter petition override, and another allowing consolidation by direct voter election with petition requirements.

Permits consolidated districts to establish either three or five-member boards, with specified terms and subdistrict representation requirements for commissioners.