This corrects my prior eMail (I used "General" where I should have used
"part-Town" and vice versa):


On 08/02/2000 (10:06:07 AM EDT), as part of an eMail from Wayne Miller
([log in to unmask]):


"First, town tax rates may be levied at a different rate inside a village.
This is often the case when, for example, the village does some or all of
its own road maintenance. Then the town will usually charge a different
(lower) tax rate to those inside the village."

Residents of hamlets within a town pay the part-Town tax in addition to the
General Town tax (they also pay town special district taxes) while residents
of villages within a town pay omly the General Town tax.

Villages are their own "special districts".  That's why property taxes in
villages, even with their own police force, can be less than property taxes
for places in hamlets, because a village can "protect" the property from town
special district taxation.

Villages, of course, are subject to the self-governing special districts
(such as school, library, fire and water, etc.).

Regards,

Walter Greenspan