I counted 27th, but I didn't have time to double check. I will point out that many of those other counties also have fire district or other special tax districts ad without looking at those individually you would have no idea where that would put our rate in the overall scheme of things. For arguments sake and all things being equal you can assume each of those counties have similar fire district tax rates so it wouldn't jump Johnston to the top of the list. I agree about incorporation, but that is a much bigger bite to take and would find much more opposition. Rock and a hard place I guess. No one wants to incorporate, but when faced with a parks and rec proposition only then the does the argument become, "why not just incorporate?".