Colorado § 7-47-107 Property not exempt - when

Colorado Statutes

§ 7-47-107 — Property not exempt - when

Colorado·Title 07 Corporations·Art. Cemetery Companies

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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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.

Colorado § 7-47-107 (Property not exempt - when) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 1891: p. 58, � 1. R.S. 08: � 1053. C.L. � 2436. CSA: C. 41, � 233. CRS 53: � 31-26-7. C.R.S. 1963: � 31-22-7. L. 2003: Entire section amended, p. 2210, � 30, effective July 1, 2004.