Cemeteries not used or held for private or corporate profit shall be exempt from the levy and collection of property tax.
Source: L. 89: Entire article R&RE, p. 1476, § 1, effective April 23.
Cemeteries - not-for-profit - exemption
Colo. Rev. Stat. § 39-3-117, under PROPERTY EXEMPT FROM TAXATION.
Colo. Rev. Stat. § 39-3-117