North Dakota Century Code — Title 57 (Taxation)
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.
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.
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In this chapter (40 sections)
- 57-02-18 · Listing of range stock
- 57-02-18.1 · Taxation of livestock after thirty days
- 57-02-18.2 · Livestock tax proration after April first
- 57-02-18.3 · Livestock list submitted to auditor
- 57-02-18.4 · Livestock assessment by auditor
- 57-02-18.5 · Notice to auditor of livestock movement
- 57-02-18.6 · Livestock tax collectible where danger of movement
- 57-02-18.7 · Effect of prior livestock assessment
- 57-02-19 · Assessment of oil and gas drilling equipment
- 57-02-20 · Exemption of farm machinery for one year
- 57-02-22 · Place of listing in case of doubt
- 57-02-23 · Number or name of school district to be listed
- 57-02-24 · Assessors to list coal and minerals
- 57-02-25 · Procedure in assessment of coal and mineral reserves
- 57-02-26 · Certain property taxable to lessee or equitable owner -…
- 57-02-26.1 · Assessment to lessee of personal property owned by a bank
- 57-02-27.1 · Property to be valued at true and full value
- 57-02-27.2 · Valuation and assessment of agricultural lands
- 57-02-27.3 · Taxable valuation of centrally assessed wind turbine…
- 57-02-28 · Basis for computation of tax
- 57-02-29 · Bond and oath of district assessor
- 57-02-30 · Assessor may administer oaths
- 57-02-31 · Auditor to furnish books to assessors at meeting
- 57-02-32 · Auditor to furnish tax list
- 57-02-33 · Assessor services for unorganized territory
- 57-02-34 · When and how assessment made
- 57-02-35 · Sickness or absence of owner
- 57-02-36 · List given to auditor for persons sick or absent
- 57-02-38 · Units of real property for assessment
- 57-02-39 · Irregularities of land to be platted into lots if required
- 57-02-42 · Personal property in transit - Definition - Exemption
- 57-02-43 · Records
- 57-02-44 · Reconsignment - Report - Tax
- 57-02-45 · Criminal penalty
- 57-02-46 · Civil penalty
- 57-02-47 · Name of billboard owner
- 57-02-48 · Failure to designate billboard owner - Penalty
- 57-02-49 · Billboard reports - Contents - Filing - Penalty
- 57-02-50 · Agricultural land valuation fund - Deposits - Continuing…
- 57-02-53 · Assessment notice to property owner