James Paul Smith, 81, of The Plains, died Friday evening, February 20, 2026 at Kimes Nursing and Rehabilitation Center, Athens.  Born April 8, 1944 in Athens, he was the son of the late Norman Smith and Beatrice Droz Smith.

A 1962 graduate of The Plains High School, he received his Bachelors' Degree in Accounting from Ohio University, Class of 1967.  He was a Certified Public Accountant, working first at Arthur Anderson Accounting in Cleveland, then returning to The Plains joining Armstrong and Smith Accounting and then retiring from Smith and Barnes Accounting.  He worked in the accounting field for over forty years.

Jim was a member of The Plains United Methodist Church and The Plains Lion's Club.  He was also a member and Past Master of Paramuthia Lodge 25 F&AM, the Athens York Rite Bodies, and the Athens Masonic Temple Company for many years, where he served as Secretary/ Treasurer.

Jim was a U.S. Army veteran of the Vietnam Era, serving in Korea.  He was a member of VFW Post 7174, The Plains.

He enjoyed sports and was inducted in the first class of the Athens High School Athletic Hall of Fame.  He also enjoyed golfing and his golf trips to the Carolinas where he participated in the DuPont World Amateur Golf Tournament.

Jim is survived by his wife of 60 years, Jorae Carmichael Smith; his daughter, Teresa (David) Schleter of The Plains; his son, Michael Smith of The Plains; four grandchildren, Allison & Kyle Schleter and Zachary & Benjamin Smith; two sisters, Barbara Summers of Athens and Linda (Neil) Fowler of The Plains; a sister in law, Daire Miner of Albany; and several nieces and nephews.

Besides his parents he is preceded in death by three brothers in law, Charles Summers, Mike Carmichael and Danny Carmichael.

Funeral service will be conducted Friday, February 27, 2026 at 1:00 p.m. at Jagers & Sons Funeral Home, Athens with Rev. David Roach officiating.  Burial will be in Alexander Cemetery, Hebbardsville.  Friends may call Friday 11:00 a.m. until time of service at the funeral home.  Paramuthia Lodge will conducted Masonic Rites at 11:00 a.m. on Friday at the funeral home and the Combined Color Guard will conduct Military Rites at the cemetery.  In lieu of flowers, memorial contributions may be made to the Athens High School Athletic Boosters or the Athens High School Band Boosters.

Please share a memory, a note of condolence or sign the online register at www.jagersfuneralhome.com.