35 Miss. Code R. § 6-02-06-400.01
Every county is required to update parcel values a minimum of once every four years. To achieve such update, each county must have its values in accord with the values produced by applying the procedures in the then current version of the appraisal manual, and insure that the property values fall within established tolerances of market value. Counties will closely inspect approximately 25 percent (25%) of total real property parcels each year unless a county has written approval from the property tax office to do otherwise. Where it is impractical to closely view a given parcel, the county appraiser should indicate on the property record card why the parcel was not closely inspected. An error will not be noted when the county appraiser fails to closely view the parcel because of taxpayer objections, dangerous animals, high fences or other legitimate obstacles unless the changes to the parcel can be observed from the front of the structure.
35 Miss. Code. R. § 6-02-06-400.01