As Amended
SEC. 27-3-75. Authority to contract for aerial photography in order to effectuate statewide reappraisal of property.
In order to accomplish the statewide reappraisal of property, the state tax commission is hereby authorized and empowered to contract for the purchase of film and to employ firms to take aerial photographs of the state, excluding those counties and municipalities, or parts thereof, that the state tax commission deems to have adequate maps to timely accomplish appraisal pursuant to Laws, 1980, chapter 505 (sections 27-3-51, 27-3-52, 27-3-73, 27-33-3, 27-33-59, 27-33-60, 27-35-23, 27-35-29, 27-35-31, 27-35-49, 27-35-50, 27-35-63, 27-35-165, 27-35-167, 27-35-329, 27-39-301, 27-39-319 through 27-39-329; repeal of 27-39-1 through 27-39-15).
The state tax commission shall sell, at cost, to the counties and municipalities the negatives of the aerial photographs taken of said counties and municipalities. The counties and municipalities shall develop the negatives into photographs which comply with the type prescribed by the state tax commission.
SOURCES: Laws, 1980, ch 505, Sec. 13; 1984, ch. 488, Sec. 176, eff from and after July 1, 1984.