Colorado Revised Statutes Title 30. Government County § 30-20-805. Powers of district

(a) To acquire, hold, and convey real and personal property for cemetery purposes within said district;

(b) To sue and be sued in its corporate name;

(c) To receive, acquire, and hold donations or bequests of real or personal property;

(d) To sell burial plots in the cemetery property acquired by said district;

(e) To draw warrants upon the county treasurer for cemetery purposes;

(f) To determine annually the amount of tax not to exceed four mills, to be levied upon the taxable property of said district, to acquire, care for, and maintain such cemetery for the ensuing year, and to certify the same to the board of county commissioners. Any amount of tax levy not previously established by resolution nor previously approved by the electors must be authorized by a vote of the electors of that cemetery district.