Wisconsin Taxpayer Magazine How Do Towns Measure Up? A Closer Look at Town Finance

June 2015  •  Vol. 83 No. 6
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  • Summary
  • The town meeting, where voters set the property tax levy, decide compensation for town offices, and adopt plans for the election of the town board, is one of the few remaining examples of direct democracy in the U.S. As a result, town finances often differ from those of cities and villages. Towns typically spend and borrow less per resident than other municipalities and draw their revenues from a smaller pool of resources.

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