C.R.S. § 12-135-201: Funeral establishments in cemeteries not exempt.

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 establishment in the cemetery or mausoleum, or adjacent to the cemetery or mausoleum and in connection therewith, unless the cemetery or mausoleum and funeral establishment are listed for assessment purposes. The attorney general, the county attorney, or any interested party may maintain injunction proceedings to prevent any violation of this section.