No it isn't. Schools are, and by a long way. People are confused by this because most municipalities have multiple taxing bodies; schools and municipalities work from different budgets, and the police are the largest line item in a budget that basically captures only police, fire, and public works.
>>> In a lot of municipalities the highest paid officials will be dominated by police.
>> And the police budget as a whole is often the top line item.
> No it isn't. Schools are, and by a long way.
Where I live municipalities do not run schools, rather it is the province. My municipality breaks out fire and paramedic separately.
Smaller municipalities or regions (~counties) may 'contract out' to the provincial (~state) police for a local detachment, but would have a line item for such payment.