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2017 Colorado Revised Statutes
Title 7 - Corporations and Associations
Corporations
Article 47 - Cemetery Companies
§ 7-47-107. Property not exempt - when
Universal Citation: CO Rev Stat ยง 7-47-107 (2017)
The property of any corporation or association formed under the law of this state to establish and maintain a cemetery for the purposes of profit shall not be exempt from taxation, liens, or levy and sale until actually sold or disposed of for cemetery purposes; and when any block, lot, or parcel of land has been disposed of for cemetery purposes or burial sites for the dead, the same, with streets, walks, and avenues leading thereto, shall be exempt as provided by section 7-47-106.
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