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 home or mortuary in the cemetery or mausoleum, or adjacent thereto and in connection therewith, unless the cemetery or mausoleum and funeral home or mortuary is listed for assessment purposes. The attorney general, county attorney, or any interested party may maintain injunction proceedings to prevent any violation of this section.
Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 950, § 1, effective October 1.
Editor's note: This section is similar to former § 12-54-201 as it existed prior to 2019.
Cross references: For exemption of cemetery corporation property, see § 7-47-106.