Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-601 - Minimum Requirements for Aerial Photography

Current through June 25, 2024
1.
				  Aerial photography covering the entire county will be flown periodically and
				  accepted by the county using the minimum scale requirements shown below. The
				  time interval for flying aerial photography will be determined on a parcel
				  count basis as follows:
Parcels of real property
Time period
10,000 parcels and less
Within 15 years
10,001 to 20,000 parcels
Within 12 years
20,001 parcels and above
Within 10 years
30,001 and above
Within 8 years
The county may appeal to the property tax office for an
					 extension of the time period based on the lack of growth in assessed value, the
					 lack of growth in number of parcels, the lack of change in agricultural use
					 coverage or in the case of natural disaster. Requests for such extensions must
					 be made one (1) year prior to the set time period intervals as described above.
					 The property tax office shall accept or reject in writing the request within
					 ninety (90) calendar days. If the Mississippi Remote Sensing /Geographic
					 Information Systems Coordinating Council furnishes free aerial photography, all
					 digital counties must use such new photography unless prior photography plans
					 have been approved. All photography must meet property tax office
					 standards.
2. Within two
				  (2) years after acceptance of aerial photography, the county will re-classify
				  or verify all agricultural property according to its current use (cultivatable
				  or uncultivatable). Counties shall use the most recent soil survey available.
				  Counties flying multiple times within the designated time frame may request
				  that additional verification of cultivatable or uncultivatable lands not be
				  required.
3. Prior to flying new
				  aerial photography the county will contact the property tax office in writing.
				  If the original ownership base mapping has been approved by the property tax
				  office, minimum photography accuracy will be considered by the property tax
				  office. Written approval from the property tax office must be submitted to the
				  county within ninety (90) calendar days after the county notifies the property
				  tax office of its intent to fly new aerial photography.
4. Photography will be flown at such times as
				  deciduous trees are free from foliage, vegetation is minimal, and the rivers,
				  streams and lakes are within the normal boundaries. No vertical photographs
				  will be made when the sun is more than thirty degrees from vertical.
5. Minimum scale requirements: Negative scale
				  for all rural areas shall be one inch equals two thousand feet (1 "=2000')
				  flown from an altitude of 12,000 feet; all designated urban areas shall be one
				  inch equals five hundred feet (1"=500') flown at an altitude of 3000 feet. Any
				  areas requiring enlargements to one inch equals two hundred feet (1"=200')
				  shall be enlarged from the one inch equals two thousand feet (1 "=2000')
				  negative. If using the orthophoto approach, the minimum resolution accepted
				  will be 0.5' pixels for 1=100' areas and 2.0' pixels for 1=400' areas.
				  Alternate scales may be approved with property tax office approval. All scale
				  requirements must be coordinated with the property tax office prior to flying
				  aerial photography.