2017 Colorado Revised Statutes
Title 12 - Professions and Occupations
General - Continued
Article 54 - Mortuaries
Part 2 - Assessment of Mortuaries
§ 12-54-201. Mortuaries in cemeteries not exempt

No person, firm, association, partnership, or corporation engaged in the ownership, operation, or management of a cemetery or mausoleum in this state which is exempt from payment of general property taxes, shall, either directly or indirectly, own, manage, conduct, or operate a funeral home or mortuary in such cemetery or mausoleum, or adjacent thereto and in connection therewith, unless said cemetery or mausoleum and funeral home or mortuary is listed for assessment purposes. The attorney general, county attorney, or any interested party may maintain injunction proceedings to prevent any violation of this section.

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