Colorado’s cemetery law is divided into three major sections:  
     1) cemeteries, general (CRC 12-12-101 --115);  
     2) cemetery companies (CRC 7-47-101 -- 108), and  
     3) removal of cemeteries (CRC 25-1-654 -- 657).  
 

Cemeteries (general)  

l2-l2-10l. Definitions. 
12-12.102. Cemetery board - appointment - terms - qualifications - compensation - officers - meetings. (Repealed) 
12-12-103.  Organization as endowment care cemetery - when. 
12-12-104. Non-endowment section in endowment care cemetery. 
12-12-105.   Acquisition of land. 
12-12-106. Plats of land to be recorded. 
12-12-107. License and renewal.  (Repealed) 
12-12-l08. Suspension, revocation, and reinstatement of licenses.  (Repealed) 
12-12-109. Endowment care fund. 
12-12-110. Reports. 
12-12-111. Examination. (Repealed) 
12-12-112. Disposition of fees - appropriation. (Repealed) 
12-12-113. Delivery of copy of contract - required. 
12-12-114. Discrimination. 
12-12-115. Violations - penalties - injunction. 

12-12-101. Definitions.  As used in this article, unless the context otherwise requires: 
(1) "Cemetery" means any place, including a mausoleum, in which there is provided space either below or above the surface of the ground for the interment of the remains of human bodies. "Cemetery" does not include a cemetery which is owned, operated, or maintained by a government or governmental agency, by a church or synagogue, by a labor organization, by a cooperative association as defined in section 7-55-101, C.R.S., by a corporation organized and operated exclusively for religious purposes, or by a fraternal society, order, or association operating under the lodge system and exempt 
from the payment of state income tax and which has as its main business something other than the ownership, operation, or maintenance of any business connected with the burial of the dead. 
 (2)  "Cemetery authority" means any person who owns, maintains, or operates a cemetery. 
 (2.5)  Repealed. 
 (3)  "Endowment care cemetery" means any cemetery, the authority of which does, or represents to the public that it does, collect funds for the purpose of caring for, maintaining, or embellishing the cemetery to preserve it from becoming unkempt or a place or reproach and desolation. It does not include a cemetery which is owned, operated, or maintained by a government or governmental agency, by a church, by a labor organization, by a cooperative association as defined in section  7-55-l01, C.R.S., by a corporation organized and operated exclusively for religious purposes, or by a fraternal society, order, or association operating under the lodge system and exempt from the payment of state income tax and which has as its main purpose something other than the ownership, operation, or maintenance of any business connected with burial of the dead. 
 (4) "Grave space" means any space in the ground for the interment of the remains of a human body. 
 (5) "Interment means the permanent disposition of the remains of a deceased person by cremation, inurnment, entombment, or burial. 
 (6) "Niche" or "crypt" means a space in any structure above the ground for the interment of the remains of a human body. 
 (7) “Nonendowment care cemetery" means any cemetery other than an endowment care cemetery. 
 (8) "Person" means a person as defined by section 2-4-401 (8), C.R.S. 
 

12-12-l02. Cemetery board - appointment - terms - qualifications - compensation - officers - meetings. (Repealed) 

 12-12-103. Organization as endowment cemetery - when.  Any person who, after July 1, 1965, establishes or acquires a cemetery within twenty miles from the exterior boundary of any city with a population of five thousand or more, according to the latest federal decennail census, shall be organized as an endowment care cemetery. 

 12-l2-104.  Nonendowment section in endowment care cemetery.  Any cemetery authority of an endowment care cemetery which has a nonendowed section that is used only as single graves for indigents may continue to donate said graves for the burial of indigents.  Nothing in this article shall be construed to prevent a cemetery authority of an endowed care cemetery from donating such a grave space for the burial of an indigent person without placing money in the endowment care fund for such space. 

 12-12-105. Acquisition of land. Any cemetery authority may acquire suitable and sufficient land for a cemetery in a manner provided by articles 1 to 7 of title 38, C.R.S. 

 12-12-106.  Plats of land to be recorded. Any cemetery authority shall cause its land or such portion thereof as may become necessary for that purpose to be surveyed into blocks, lots, avenues, and walks and platted. The plat of ground as surveyed shall be acknowledged by some officer of the cemetery authority and filed for record in the office of the clerk and recorder of the county in which the land is situated. Each block or lot shall be regularly numbered by the surveyor, and such numbers shall be marked on the plat. 

 12-12-107. License and renewal. (Repealed) 

 12-12-108. Suspension, revocation, and reinstatement of licenses. (Repealed) 

 12-12-109. Endowment care fund. (1) A cemetery authority of an endowment care cemetery shall establish an irrevocable endowment care fund for each endowment care cemetery owned, maintained, or operated by it in a state bank or trust company authorized to act as fiduciary and under the supervision of the banking board or in a national banking association authorized to act as fiduciary. Such endowment care fund shall be invested in investments lawful for trustees, which shall not include  Investments in nor mortgages on property owned or contracted for by the cemetery authority or any owned or affiliated company. 
 (2) (a) A cemetery authority of an endowment care cemetery shall make deposits in the endowment care fund or, if it operates more than one endowment care fund, in the appropriate endowment care fund, in accordance with one of the following plans: 
 (I) Plan A: 
 It shall deposit in such fund not more than thirty days after any sale is completed at least fifteen percent of the sales price of any grave space and at least ten percent of the sales price of any crypt or niche, and in case any sale has not been completed within sixty months after date of first  payment, it shall deposit in such fund, not later than one month after the sixtieth month, at least  fifteen percent of the sales price of any  grave space and at least ten percent of the sales price of any crypt or niche. A sale is completed at the time the final payment is made and no balance remains due to the cemetery authority, whether or not a deed has been issued.  If a contract of  sale is rewritten, the date of the first payment under the original contract of sale shall be the date of first payment under the rewritten contract of sale. 
 (II)  Plan B: 
 It shall deposit, not later than thirty days after the end of the fiscal year in which such payments are received, fifteen percent of all payments received on account of the sale of any grave space and at least ten percent of all payments received on account of the sale of a niche or crypt.  This deposit requirement applies to all uncompleted sales contracts which carry an endowment care provision. 
 (III) Plan C: (applicable only to sale of 
niches or crypts in a mausoleum) 
 It shall deposit in its endowment care fund for such mausoleum, not later than thirteen months after the end of its fiscal year in which any sale is completed, at least ten percent of the sale price of any niche or crypt, and in case any sale has not been completed within twenty-four months after date of first payment, it shall deposit in such fund, not later than one month after the end of its fiscal year in which the last day of such twenty-four month period occurs, at least ten percent of the sales price of any niche or crypt.  A sale is completed at the time the final payment is made and no balance remains due to the cemetery authority, whether or not a deed has been issued. If a contract of sale is rewritten, the date of first payment under the original contract of sale shall be the date of first payment under the rewritten contract of sale. 
 (b) As to any endowment care cemetery in operation on July 1, 1965, this subsection (2) shall only apply to all sales contracts entered into on or after said date. 
 (3) (a) The cemetery authority of an endowment care cemetery, before commencing operation, on or after July 1, 1965, shall have on deposit in the endowment care fund a sum in accordance with the following scale: 
For 10,000 or less population….................................. $10,000 
For more than 10,000 but less than 20,000 population... $15,000 
For 20,000 but less than 25,000 population....................$20,000 
For 25,000 or more population…..................................$25,000 
 (b) Population means the people residing 
within a twenty-mile radius of the location of the endowment care cemetery, the population figure to be taken from the latest federal decennial census. 
 (c) The cemetery authority for such endowment care cemetery shall thereafter make deposits in accordance with subsection (2) or this section. When such deposits have reached twice the amount stated in the above table, the cemetery authority may withdraw the sum of the initial deposit in amounts equal to the amounts deposited thereafter until the initial deposit has been withdrawn. 
 (4) A cemetery authority of a nonendowment care cemetery which converts to operation as an endowment care cemetery on or after July 1, 1965, shall deposit in its endowment care fund the sum of ten thousand dollars before making any further sale of any grave space or niche or crypt. The cemetery authority for such cemetery shall thereafter make deposits in accordance with subsection (2) of this section until total deposits into the endowment care fund have reached twenty thousand dollars.  It may thereafter withdraw from the initial ten thousand dollar deposit amounts equal to the amounts of deposits thereafter made until the entire ten thousand dollar initial deposit has been withdrawn and replaced by deposits in accordance with subsection (2) of this section. 
 (5) The cemetery authority of an endowment care cemetery that constructs foundations for the setting of markers or memorials and receives payment for the care of such markers or memorials as part of the cost of foundation construction, setting charges, or itemized endowment requirements shall deposit all of said care payments in their irrevocable endowment care fund not later than one month after the end of its fiscal year in which such payments are received. 
 (6) The cemetery authority of an endowment care cemetery shall keep in its principal office a copy of the report referred to in section 12-12-110, which shall be available to any grave space, niche, or crypt owner or his duly authorized representative for inspection and study. 
 (7) The endowment care fund, for all purposes, shall constitute a nonprofit irrevocable trust fund. Endowment care is a provision for the benefit and protection of the public by preserving and keeping cemeteries from becoming unkempt and places of reproach and desolation in the communities in which they are situated. The income and increments and gains from such funds are for the benefit of the public for the purposes provided for in such trusts. 

 12-12-110. Reports. (1) Each cemetery 
authority shall keep on file annually, within three months after the end of its fiscal year, a written report setting forth: 
 (a) The total amount deposited in the 
endowment care fund, listing separately the total amounts paid for endowment of grave spaces, for niches, and for crypts, in accordance with the provisions of section 12-12-109; 
 (b) The total amount of endowment care 
funds invested in each of the investments authorized by law and the amount of cash on hand not invested; 
 (c) Any other facts necessary to show the actual financial condition of the fund; and 
 (d) The total number of interments and 
entombments for the preceding year. 
 (2) Each such report  shall be verified by the owner or by the president or the vice-president and one other officer of the cemetery authority and shall be attested to by the accountant, auditor, or other person preparing the same. 
 (3) (Deleted by amendment, L. 92, p.1606, *149, effective May 20, 1992.) 

12-12-111. Examination. (Repealed) 

12-12-112. Disposition of fees - appropriation. (Repealed) 

12-12-113. Delivery of copy of contract - required. A duplicate original or any contract entered into between a purchaser of any lot, grave space, interment right, niche, or crypt and any cemetery authority shall be given to the buyer at the time both parties become bound by the contract and any consideration whatsoever is given by the buyer and retained pursuant to the contract by the cemetery authority. 

 12-12-114.  Discrimination. There shall be no limitation, restriction, or covenant based upon race, color, national origin, or ancestry on the size, placement, location, sale, or transfer of any cemetery grave space, niche, or crypt or in the interment of a deceased person. 

 12-12-115.  Violations - penalties - injunction. (1)   It is unlawful for any person to sell or offer to sell a grave space, niche, or crypt upon the promise, representation, or inducement of resale 
at a financial profit. 
 (2)  (Deleted by amendment, L. 92, p.1607, * 152, effective May 20, 1992.) 
 (3)  Any person who violates any provision of this article is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars, or by imprisonment in the county jail for not more than one year, or by both such fine and Imprisonment. Whenever any person has reason to believe that any person is liable to punishment under this article, such person may certify the facts to the district attorney of the judicial district in which the alleged violation occurred who shall cause appropriate proceedings to be brought. 
 (4)  (Deleted by amendment, L. 92, p.1607, *152, effective May 20, 1992.) 

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Cemetery Companies  

7-47-101. who may organize - powers. 
7-47-lot May acquire land. 
7-47-103. Land surveyed and platted. 
7-47-104. Disposition of proceeds of sales of lots. 
7-47-105. Rights of previous lot owners. 
7-47-106. Property exempt from taxes, attachment. 
7-47-107. Property not exempt, when. 
7-47-lO8. Not applicable, when. 

7-47-101. Who may organize - powers. (1)Three or more persons may associate them-selves together under the provisions of law, for the purpose of procuring and establishing a cemetery or place of sepulture, and they shall, upon association and compliance with the provisions of law, be a body politic and corporate; may sue and be sued; may have a common seal which may be altered at pleasure; may purchase, hold, and convey real and personal estate; may choose a president and other officers; may enact bylaws for regulating the affairs of the corporation, not inconsistent with the laws of this state, and compel the observance thereof by suitable penalties; and may do all acts necessary for the well ordering of the affairs of such corporation. 
 (2) A corporation organized under the "Colorado Nonprofit Corporation Act" shall have at of the rights and power, granted by this article to the extent not inconsistent with said act, if such nonprofit corporation otherwise complies with the terms and provisions of this article. 

7-47-102. May acquire land. Any corporation organized under the laws of this state to establish and maintain a cemetery or burial place for the dead may acquire suitable and sufficient land therefor in the manner provided by articles 1 to 7 of title 38, C.R.S. 

7-47-103. Land surveyed and platted. Such corporation still cause its land, or such portion thereof as may, from time to time, become necessary for that purpose, to be surveyed into lots, avenues, and walks, and to be platted. The  plat of' ground as surveyed shall be acknowledged by some officer of the corporation and filed in the office of the  recorder of the county in which the land is situated. Each lot shall be ready numbered by the surveyor, and such number shall be marked on the plat. 

7-47-104. disposition of proceeds of sale. The net proceeds arising from the sale of lots by such corporation and all other income         and revenue thereof, after paying for cemetery ground shall be exclusively applied, appropriated, and used in improving, preserving, and embellishing the cemetery and its appurtenances, and to paying the necessary expenses of the corporation, and shall not be appropriated for any purpose of profit to the corporation or its members 

7-47-105. Rights of previous lot owners. If 
the grounds purchased or otherwise acquired for cemetery purposes have been previously used as a burial ground, those who are lot owners at the time of the purchase shall continue to own the same and shall be members of the corporation. 

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. 

7-47-107. Property not exempt, when. The property of any corporation or association organized under the laws or this state to establish and maintain a cemetery for the purposes of profit shall not be exempt from taxation, liens, or levy and sale until actually sold or disposed of for cemetery purposes; and when any block, lot, or parcel of land has been disposed of for cemetery purposes or burial sites for the dead the me, with streets, walks, and avenues leading thereto, shall be exempt as provided by section  7-47-106. 

7-47-108. Not applicable, when. The provisions or section 7-47-l04 shall not apply to any association or corporation organized under the laws of this state to maintain a cemetery for profit. 

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Removal of cemeteries.  

 25-1-654. Removal of cemetery in cities. 
Whenever the trustees of any incorporated town or village or the council of any city or city and county shall, by resolution adopted by them, determine that the remains of the deceased persons buried in any public cemetery or in any tract of ground, public or private, whether or not the same has been designated or dedicated as a public cemetery, should be removed therefrom for the reason that such cemetery or burial ground has been abandoned, endangers the health of the people of the municipality passing said resolution, or is needed for another public purpose by such municipality, the district court of the county in which such cemetery or burial ground is located is authorized to order vacation of the same, or any part thereof, on written petition of said municipality as provided in section 25-1-656. 

 25-1-655. Removal of cemetery in counties. When the board of county commissioners of any county sitting as a board of health for said county shall, by written resolution duly adopted by it, determine that the remains of deceased persons buried in any public cemetery or in any tract of ground, public or private, whether or not the same has been designated or dedicated as a public cemetery, and located in said county outside of the limits of any incorporated town, village, or city should be removed therefrom for the reason that such cemetery or burial ground has been abandoned, or has become commons, or endangers the health or the people living in the immediate vicinity thereof, or through neglect and nonuse is in danger of damage, destruction, desecration, or obliteration, then the district court of the county in which any such cemetery or burial ground is located is authorized to order vacation of the same or any part thereof in the written petition of said board of county commissioners. For the purposes of sections 25-1-654 to 25-1-659, the word "city” includes "city and county". 

 25-1-656. Contents of petition - hearing. (1) Said petition shall show, as particularly as can by due diligence be ascertained, the names or all persons buried in said cemetery or burial ground whose remains are sought to be removed and the names, residences, and relationship to the decedent of their next of kin. 
 (2) The court shall by order fix a day for the hearing of such petition not less than six weeks from the date of such order and shall cause notice thereof, including the name and location of said cemetery or burial ground, the names of such deceased persons, and the names of next of kin, to be given by publication at least once each week for three successive weeks in some newspaper published in said county, and by personal service on all next of kin residing in this state at least twenty days before such hearing, and by the clerk of said court mailing copies of such petition and notice to all next of kin residing out of this state whose addresses are shown in said petition or otherwise properly brought to the attention of the court at least six weeks before such hearing. Publication of said notice shall be proved by the affidavit of the publisher or manager of said newspaper, and mailing of said notice shall be proved by the certificate of the clerk of said court. No notice by personal service or mailing shall be required to be given to any person of full age who, by writing duly acknowledged or signed in open court, consents to the hearing or that the prayer of the petition be granted. If the names of persons buried whose remains are sought to be removed or the names of their next of kin or any of them are unknown, the notice shall so state. 

25-l-657. Answer to petition. At or before the time fixed for the hearing, any person interested may appear and answer said petition and consent or object to the granting to the prayer  thereof. 

25-1-658. Order of removal - costs. The court, at the time fixed for said hearing or at the time to which said hearing may be continued, after hearing the evidence may enter its order granting or denying the prayer or said petition,  and the court in its order may prescribe the terms of any such vacation and may require said county, city and county, or municipality to reinter all bodies and relocate all monuments located in said cemetery or burial ground, authorized in said order to be vacated, in a cemetery or tract of ground located in said county to be purchased by said county, city and county, or municipality and set apart for cemetery use. The expense of such removals and reinterment and  the relocation of monuments and the costs of  providing the necessary burial ground therefor shall be borne by the respective county, city and  county, or municipality.

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