A "layer" is a deprecated Netscape-only element that will be cause validation errors with most DOCTYPES. The DOM version of a "layer" is a DIV, and DIVs are not exempt from the "IE select z-index" error.
The principle is sound, though, and that's why I think I ended up with putting my selects in an IFRAME for one particular project. Looking at amy's screenshots, I don't think that will work in her case, though.
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