35 Miss. Code. R. 6-02-06-602

Current through October 31, 2024

Section 35-6-02-06-602 - Minimum Requirements for Mapping

There will not be an update cycle for mapping. This rule contains time frames for performing the functions necessary for mapping.

1. Counties shall acquire and maintain a proper ownership mapping system using an appropriate aerial photography base. Ownership maps and aerial photos will be maintained as separate products but will be required to overlay and correlate. Once aerial photography is flown and accepted, the county must submit a plan acceptable to the property tax office to complete ownership map revisions. The plan must include who will perform the mapping, time requirements, and detail work to be performed.

2. Originals or copies of current ownership maps and aerial photography must be housed in the Assessor's office.

3. Upon flying new photography, the accepted map scales for ownership mapping are as follows:

Minimum scales required
Scale	Application
1"=100'	..........Urban centers/ heavily parceled incorporated areas
1"=400'	..........Sparse/Moderate rural areas
Alternate scales accepted
1"=50' Downtown business districts
1"=200'	...........Populated rural/suburban areas

4. Mapping maintenance is to be performed in a timely manner on an annual basis. Maintenance shall include working all recorded vesting instruments including but not limited to:

a. Changing all names/addresses

b. Creating new parcel splits

c. Updating parent parcels

d. Soil/productivity calculations

e. Correcting of identified errors in existing maps

f. Final inking (manual counties)

5. The following documents should be considered when making mapping changes:

a. Wills involving real estate

b. Plats of new subdivisions

c. Mississippi Department of Transportation documents indicating new and/or widened road right of way as well as easements

d. Municipal documents indicating corporate limit annexations

e. Government documents indicating new district boundaries

6. All parcels with agricultural use acreage changes shall be recalculated annually to reflect the correct acreages based on the soil productivity and current lad use. The most recent published soil survey shall be utilized.

7. All deed changes affecting the roll will be completed on or before June 30. Any changes to be completed after the first Monday in July or roll extension due date must be approved in writing by the property tax office.

8. A deed log containing a record of all mapping changes shall be maintained. The minimum contents of the log shall be parcel number, deed book/page, instrument date, grantor, grantee, and type of change (name change, new parcel, type of reference). The deed log shall be submitted to the property tax office in hard copy, CD or by e-mail on or before June 30 each year. Failure to submit a deed log will result in failure of the mapping audit. The deed log for the tax year 2010 and after must be received on CD or by e-mail. The hard copy version of the deed log will no longer be accepted after 2010. Excel is the preferred format for the deed log.

9. All parcels on the land roll will be reconciled against the parcels on maps to ensure that all parcels are on the land roll. Counties with manually-drafted maps shall perform this reconciliation, at a minimum, every four (4) years to coincide with the appraisal update year. Counties with digital maps shall reconcile annually. Failure to perform the reconciliation will result in failure of the mapping audit.

10. Assessors shall have the capability to produce or reproduce within 10 working days for the property tax office all documents, maps, photographs, copies, aerial photo or imagery composites, and materials described in these minimum requirements at the prescribed sizes, scales, and formats, and on the prescribed mediums (paper, mylar, etc.).

11. Only references to real property parcels shall be placed on the maps and carried to the land roll. References to non-parcels such as road right-of-way, railroad right-of-way, dummy numbers for entire subdivisions and whole sections may be used, at the assessor's discretion, on the maps and land roll. All parcels on the land roll shall be designated as such on the ownership maps including homestead splits and "improvement only" parcels. Any parcels not appearing on the ownership maps must be documented by the assessor's office. Dimension or acreage information must appear on the ownership maps or be available through other means.

12. All counties must have a set of maps or computerized format of same stored off-site.

35 Miss. Code. R. 6-02-06-602