Which of the following is an example of shared services?

Shared services refer to collaborative arrangements where multiple municipalities or government entities come together to provide services more efficiently and cost-effectively, often resulting in reduced redundancies and improved service delivery.

The option related to joint tax collection stands out as a clear example of shared services. In joint tax collection, municipalities work together to manage and collect taxes, which allows for the consolidation of resources and expertise, ultimately leading to cost savings and increased efficiency in the tax collection process. This cooperative approach can streamline operations and reduce administrative overhead for individual municipalities.

While emergency dispatch services, public works staffing, and community development offices can involve collaboration, they are not as explicitly defined as shared services under typical municipal finance frameworks unless they specifically indicate a joint arrangement between municipalities. For instance, emergency dispatch could occur independently by each municipality, and staffing for public works might be managed within each local entity without collaborative oversight. Therefore, joint tax collection is the best representation of shared services among the choices provided.