Colorado Code § 12-135-201

Mortuaries in cemeteries not exempt
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No person, firm, association,
partnership, or corporation engaged in the ownership, operation, or management of a cemetery
or mausoleum in this state that is exempt from payment of general property taxes, shall, either
directly or indirectly, own, manage, conduct, or operate a funeral home or mortuary in the
cemetery or mausoleum, or adjacent thereto and in connection therewith, unless the cemetery or
mausoleum and funeral home or mortuary is listed for assessment purposes. The attorney
general, county attorney, or any interested party may maintain injunction proceedings to prevent
any violation of this section.

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