DONALDSON, Justice.
The plaintiff-respondent Lewis-Clark Memorial Gardens, Inc. (hereinafter LCMG) operates a private cemetery business for the burial of human dead upon real property located in Nez Perce County, Idaho. The business has been in operation since 1955.
Prior to 1969, LCMG's cemetery property was located in an unincorporated area outside the City of Lewiston. In December, 1969, this area was annexed by the City of Lewiston and as such became subject...
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