Colorado § 7-47-106 - Property exempt from taxes - attachment.
Full text of Colorado Colorado Revised Statutes § 7-47-106 — Property exempt from taxes - attachment., with citation guidance and answers to common questions.
§ 7-47-106. Property exempt from taxes - attachment.
All the property of such corporation used or owned for the purposes of this article shall be exempt from taxation, assessment, lien, attachment, and levy and sale upon execution, except for the purchase price of the property.
Source: L. 1887: p. 71, § 5. R.S. 08: § 1052. C.L. § 2435. CSA: C. 41, § 232. CRS 53: § 31-26-6. L. 59: p. 532, § 7. C.R.S. 1963: § 31-22-6.
Cross references: For funeral establishments located in cemeteries, see § 12-135-201.
ANNOTATION
Cemeteries not used or held for profit are exempt from taxation under this section. Grisard v. Roselawn Cem. Ass'n, 92 Colo. 289, 19 P.2d 766 (1933).
As well as assessment, lien, or attachment. Concerned with the projection of § 5 of art. X, Colo. Const., exempting certain properties from taxation, the Colorado general assembly, as early as 1887, provided that cemetery property not only be exempt from taxation, but from assessment, lien, or attachment. Beth Medrosh Hagodol v. City of Aurora, 126 Colo. 267, 248 P.2d 732 (1952).
Including local assessments. The law-making body possessing plenary legislative power over the subject of assessments may if it chooses, and as it has done, exempt cemeteries from local assessments. Other states by statutes have exempted cemeteries by a provision that they shall not be subject to "any tax or debt whatever". City & County of Denver v. Tihen, 77 Colo. 212, 235 P. 777 (1925).
And where cemetery property is erroneously assessed by a local government, an injunction is proper to grant relief. Grisard v. Roselawn Cem. Ass'n, 92 Colo. 289, 19 P.2d 766 (1933).
Use of property as a cemetery, not use and ownership, is the test of the right of exemption under this statute. City & County of Denver v. Tihen, 77 Colo. 212, 235 P. 777 (1925).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 7-47-106
What does Colorado Revised Statutes § 7-47-106 cover?
Section 7-47-106 ("Property exempt from taxes - attachment.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 7-47-106?
A common citation format is "Colorado Revised Statutes § 7-47-106" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 7-47-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.