The following chart summarizes the state and local tax rates (1998):
Taxable Income	Tax Rate
$5,000 or less	0.673% of income
$5,000-$10,000	$33.65 + 1.347% of excess over $5,000
$10,000-$15,000	$101.00 + 2.694% of excess over $10,000
$15,000-$20,000	$235.70 + 3.368% of excess over $15,000
$20,000-$40,000	$404.10 + 4.040% of excess over $20,000
$40,000-$80,000	$1,212.10 + 4.715% of excess over $40,000
$80,000-$100,000	$3,098.10 + 5.388% of excess over $80,000
$100,000-$200,000	$4,175.70 + 6.255% of excess over $100,000
Over $200,000	$10,430.70 + 6.799% of excess over $200,000

     Personal exemption: $950 for taxpayer and spouse and $1,050 for each dependent.

     Wage: City income taxes of 1.65%.

     Sales: 6.25% base tax with various county tax increases.

     Real estate transfer: $4 per $1,000 selling price or fraction thereof.

     Annual real estate: 35% of market value x taxing rate in respective district.

     Personal property tax: For individuals, there is no personal property tax.

     Capital gains: Follows federal guidelines; no preferential rate.

     Pensions: Maximum $200 credit based on amount received.

     Capital loss: Follows federal guidelines.

     NOTE: This is basic information only and does not include exemptions. A tax advisor should be consulted for additionalinformation.

City / County Government

     Athens City
     City governmet is comprised of a mayor and eight city councillors. The mayor is elected to a four-year term, and the councillors are elected to two-year terms. The law director and the city auditor are appointed to four-year terms and the city judge is elected for six years.

     Athens County
     County government is comprised of a three-member board of commissioners who are elected to four-year terms. Other four-year terms include county engineer, auditor, treasurer, coroner, sheriff, and prosecuting attorney. Six-year terms include two judgeships that serve the Common Pleas Court and the judge of Probate and Juvenille Court.

City and County Services

     Fire
     The Athens Fire Department has 24 full-time firefighters. Equipment consists of a 1997 GPM pumper truck, a 1992 GPM pumper truck, a 1997 GPM rescue pumper, and a 1990 GPM aerial pumper. The city's insurance classification is four.

     City Police
     The city employs 28 full-time police officers, which makes our police officer: population ratio 1:760. A 24-hour patrol is maintained.

     Sheriff's Office
     The Athens County Sheriff's Department has 20 full-time deputies. A State Highway Patrol post is located on Columbus Road.

     Health Department
     The Athens City / County Health Department provides hearing and vision screening for children, immunizations and TB testing, a cardiac clinic, and a genetics clinic.