Faulkner provides the point of view in "A Rose for Emily" through the collective eyes and voice of the town--everything we see and know about the events in the story come to us from the townspeople whom we know as "we." And because a main component of the plot is the conflict between the town and Miss Emily, these two characters are intimately connected. I use the term "characters" because the town functions as a character in the story because it actually intervenes in Miss Emily's life and affects the development of one of the plot lines.
The issue of whether or not Miss Emily owes taxes to the town is the first conflict between these two characters. The town--represented by the aldermen--presses Miss Emily to pay her taxes, but because she recalls Colonel Sartoris having permanently excused her from paying taxes, she simply refuses to pay and tells the men to check with a man who is long dead. This is an important instance of another plot element--Miss Emily's inability to live in the present.
Perhaps the most important conflict between Miss Emiy and the town is reflected in her relationship with Homer Baron. Even though the townspeople recognize that Miss Emily's father drove all her suitors away years ago, and they appear to be sympathetic, they are horrified that, as a southern aristocratic lady, she would demean herself by associating with a working class man who, even worse, is a northerner. The town condemns her completely when they see Emily and Homer driving around in a carriage, and they take action: when the minister fails to convince Emily to stop seeing Homer, the town takes it upon itself to bring in Emily's nearest relatives, her cousins from Alabama, to try to sort Emily out. This move, of course, fails just as badly as every other attempt of the town to control Miss Emily's behavior, but the conflict remains.