I would be interested to learn more about this. I have also live in multiple states and this doesn't sound like any of them. Municipalities always have some form of one of the following: mayors, councils, school boards, constables/police, magistrates, etc.
"Is there a reason to view things differently?"
Yeah. I see way more corruption at the county level than the local level. Most of the circumstances and scenarios I laid out in previous comments would not apply to county level officials, nor even to large municipalities. I was strictly speaking about small towns. The most important part is how information is gathered and spread. Small towns are notorious for information being found out and spreading rapidly. That oversight would not be the same in other settings. These mechanisms don't exist at the county level. They are far enough removed from their constituents that they can operate without the same watchful eyes.
Also you mention a county tax collector. I wouldn't consider that a tight knit small town. I think there is a lot more corruption at a county level than a small town (from what I've seen).
I sort of get your point about more eyes watching someone the higher they go. Some of it is also the position of those watchers and their opportunities. In many small towns, people know a pot about you and you have plenty of nosy (for lack of a better term) neighbors. Arguably, they make for better watchers.