Be wary of land contracts. A property purchased at above market value will take longer to appreciate than one purchased below market value. The answer to this question will depend on your use for the property and your desire for privacy as opposed to convenience. Most rural property within the boundaries of a small village will not provide any services. We all wish taxes were lower especially when we are buying property as an investment.
Low taxes help reduce carrying cost and increase real profits at the time of resale.
Taxes usually relate to services provided by the town. Each state, county and town follows different subdivision and zoning regulations. It is very important that you understand what uses are permitted or not permitted on any given property in order for you to decide which parcels meet your requirements for a specific use. Occasionally a property will meet with all town requirements for a particular use but a deed restriction will not permit that use. If you intend to build, inquire about building codes.