Section 35-6-02-06-601 - Minimum Requirements for Aerial Photography1. 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.35 Miss. Code. R. § 6-02-06-601