Colorado Code § 30-20-805

Powers of district
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(1) From and after the filing of the resolution
establishing such district with the county clerk and recorder, the cemetery district shall be a body
corporate and shall have the following powers:
(a) To acquire, hold, and convey real and personal property for cemetery purposes within
said district;
(b) To sue and be sued in its corporate name;
(c) To receive, acquire, and hold donations or bequests of real or personal property;
(d) To sell burial plots in the cemetery property acquired by said district;
(e) To draw warrants upon the county treasurer for cemetery purposes;
(f) To determine annually the amount of tax not to exceed four mills, to be levied upon
the taxable property of said district, to acquire, care for, and maintain such cemetery for the
ensuing year, and to certify the same to the board of county commissioners. Any amount of tax
levy not previously established by resolution nor previously approved by the electors must be
authorized by a vote of the electors of that cemetery district.

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