It's dependent on a given state's terminology. New York, for example, has villages. They're municipalities that fall within towns, but collectively offer additional services that the town does not. So I could live in the village of Pomona, in the town of Haverstraw, and I'd need to pay taxes to the village and the town separately.
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I don't know if this is a joke or not. Elden Ring has Ghiza's Wheel as a weapon and is low-key considered "Dark Souls 4" by many fans.