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.
