He also said dissolving the village would remove local control over the community, and make government more distant for those now in the village.
Frohne also questioned the calculations that Shields has made and disseminated in order to convince voters to back the referendum.
"I don't have a great deal of confidence in his ability to do an analysis," the mayor said.
Shields said the salary information he is using came from the village itself. People on fixed incomes, he noted, are having a particularly difficult time keeping up with village taxes, noting his tax bill from the village exceeds the combined total of his town, county and school taxes.
"The ones who don't want change here tend to be in better financial condition to weather the taxes than a lot of people who are on fixed incomes," Shields said. He said he has spent about $500 of his own money in promoting the referendum.
Frohne said he is hoping for a strong turnout on Tuesday, a scenario he believes would result in the referendum being soundly defeated.
"Hopefully, nobody takes anything for granted," he said. "If it passed, it would just create chaos and force the town to take us over."