Idaho Code § 27-109

Cemetery maintenance board -- Appointment of commissioners -- Oath.
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There shall be three cemetery maintenance commissioners in each district, who shall constitute the cemetery maintenance board. The first cemetery maintenance commissioners of such cemetery maintenance district shall be appointed by the governor. The certificate of such appointment shall be made in triplicate; one certificate shall be filed in the office of the county recorder of the county; one with the clerk of the board of county commissioners, and one with the assessor and tax collector of the county. Every cemetery maintenance commissioner shall take and subscribe the official oath, which oath shall be filed in the office of the board of cemetery maintenance commissioners.

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