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

Colorado Statutes

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

Colorado § 7-47-107

Title 07Corporations

Art.Cemetery Companies

This text of Colorado § 7-47-107 (Property not exempt - when) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 7-47-107 (2026).

Text

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.

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.