N.D.C.C. § 57-02-38 — Units of real property for assessment

In all assessment books and tax lists and in all proceedings for the collection of taxes and
proceedings founded thereon, unplatted land and undeveloped land platted before March 30,
1981, not situated within the limits of an incorporated city must be described in subdivisions not
exceeding quarter sections. Real property in the platted portion of a city or real property platted
on or after March 30, 1981, that is located outside any city and is not agricultural property under
the conditions set out in subsection 1 of section 57 -02-01, must be assessed separately as to
each lot. When a building or structure covers two or more contiguous lots or parts of lots owned
by the same person the assessment may not be entered separately as to each lot or part of lot,
but the tract upon which the building is located must be described and assessed as one parcel.
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A block which has not been subdivided may be described, assessed, and taxed in a unit of one
block. A failure to comply with the provisions of this section does not impair the validity of taxes.