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
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