2021 Colorado Code
Title 7 - Corporations and Associations
Article 47 - Cemetery Companies
§ 7-47-106. Property Exempt From Taxes - Attachment

All the property of such corporation used or owned for the purposes of this article shall be exempt from taxation, assessment, lien, attachment, and levy and sale upon execution, except for the purchase price of the property.

History. Source: L. 1887: P. 71, § 5. R.S. 08: § 1052. C.L. § 2435. CSA: C. 41, § 232. CRS 53: § 31-26-6 . L. 59: P. 532, § 7. C.R.S. 1963: § 31-22-6 .

For mortuaries located in cemeteries, see § 12-135-201 .

Cemeteries not used or held for profit are exempt from taxation under this section. Grisard v. Roselawn Cem. Ass'n, 92 Colo. 289 , 19 P.2d 766 (1933).

As well as assessment, lien, or attachment. Concerned with the projection of § 5 of art. X, Colo. Const., exempting certain properties from taxation, the Colorado general assembly, as early as 1887, provided that cemetery property not only be exempt from taxation, but from assessment, lien, or attachment. Beth Medrosh Hagodol v. City of Aurora, 126 Colo. 267 , 248 P.2d 732 (1952).

Including local assessments. The law-making body possessing plenary legislative power over the subject of assessments may if it chooses, and as it has done, exempt cemeteries from local assessments. Other states by statutes have exempted cemeteries by a provision that they shall not be subject to “any tax or debt whatever”. City & County of Denver v. Tihen, 77 Colo. 212 , 235 P. 777 (1925).

And where cemetery property is erroneously assessed by a local government, an injunction is proper to grant relief. Grisard v. Roselawn Cem. Ass'n, 92 Colo. 289 , 19 P.2d 766 (1933).

Use of property as a cemetery, not use and ownership, is the test of the right of exemption under this statute. City & County of Denver v. Tihen, 77 Colo. 212 , 235 P. 777 (1925).