Exhibit 99.3

                               PlanGraphics, Inc.
                  Code of Ethics for Senior Financial Officers


Senior financial officers hold an important and elevated role in corporate
governance. While members of the management team, they are uniquely capable and
empowered to ensure that all stakeholders' interests are appropriately balanced,
protected and preserved. This Code provides principles to which PlanGraphics'
Financial Officers are expected to adhere and advocate. They embody rules
regarding individual and peer responsibilities, as well as responsibilities to
employers, the public and other stakeholders. Our Senior Financial Officers
agree by their signature below that they will:

     1.   Act with honesty and integrity, avoiding actual or apparent conflicts
          of interest in personal and professional relationships.

     2.   Will make all reasonable efforts to comply with rules and regulations
          of federal, state, provincial and local governments, and other
          appropriate private and public regulatory agencies as known to them
          and will make reasonable efforts to maintain or obtain a professional
          level of knowledge of applicable rules and regulations

     3.   Act in good faith, responsibly, with due care, competence and
          diligence, without misrepresenting material facts or allowing one's
          independent judgment to be subordinated.

     4.   Respect the confidentiality of information acquired in the course of
          one's work except when authorized or otherwise legally obligated to
          disclose. Confidential information acquired in the course of one's
          work will not be used for personal advantage.

     5.   Proactively promote ethical behavior among peers and subordinates in
          the work place

/S/ Fred Beisser
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(Signature)

Frederick G. Beisser
Senior Vice President--Finance