The Shelby County Assessor of Property locates, identifies, classifies, and appraises all real and personal property in the county for tax purposes. The office runs the state-mandated quadrennial reappraisal (next cycle: 2029), appraises personal property annually, and maintains approximately 353,000 real-estate parcels. The Assessor does not set the tax rate, send tax bills, or collect taxes — those duties belong to the County Commission (rate), the Trustee (collection), and the Clerk (registration-linked functions).