Hi Todd,
How much traffic is each of those pages getting? Chances are if you look at them over 50% of them are getting little if any traffic. As you know, ranking on the first page in local search really doesn't mean much. You need to be in the top 3 (or 3-5 if maps is displaying results).
My advice would be to help the client focus on the best areas (Based on traffic, demographics, distance, etc.) and the ones that are currently driving traffic then create unique content for each of those pages. This could also bring down the too many links per page signal.
I did this with one of my clients and their rank improved to where they were #1 & #2 for their top 10 areas that were driving 90% of their traffic. If they want to continue targeting all 97 each page should have unique content. Their rankings will definitely improve if done right.
Anyways, I know it's a balancing act of the best strategy and what the clients budget will allow you to do so in the end you have to make the best decision.
Cheers,
Kevin