Colo. Rev. Stat. § 39-3-117
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.
Editor's note: This section is similar to former § 39-3-101 (1)(h) as it existed prior to 1989.