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DATE:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     16:48                                      2003 PROPERTY VALUE STUDY                                          RPT: VAL7018
                                                   FIELD STUDIES CATEGORY WORKSHEET
                                                             001  Anderson
                                                         001-902  Cayuga

CATEGORY A:  SINGLE-FAMILY RESIDENCES
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             LEGAL                  APPRAISAL ROLL            S       SALE          SALE            CAD          ADJ         IND
          DESCRIPTION               ACCOUNT NUMBER            C       DATE         PRICE         APPR VAL    SALE PRICE     RATIO
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  A0536 MEREDITH, WILLIAM, BLOCK   R24080                     C       9/02         10,000          15,560        10,000    1.5560
  AB 58 M RIONDO SUR BLK 1820 TR   R831773                    O       4/03         33,000          23,950        30,000     .8000
  A0081 ARMSTRONG, JOHN, BLOCK 2   R840902                    C       9/02         49,500          41,620        44,550     .9300

    3 SALES

CATEGORY A:  SINGLE-FAMILY RESIDENCES
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             LEGAL                  APPRAISAL ROLL                             LOC       ADD          CAD        TOTAL       IND
          DESCRIPTION               ACCOUNT NUMBER                             MOD       OBS       APPR VAL    APPR VAL     RATIO
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  AB 1 JUAN N ACOSTA SUR BLK 189   R10020                                      .85       .00         16,090      15,864    1.0100
  AB 58 MANUEL RIONDO SUR BLK 18   R16943                                      .85       .00         23,320      21,752    1.0700
  AB 58 MANUEL RIONDO SUR BLK 18   R16990                                      .85       .00         55,180      57,639     .9600
  AB 58 MANUEL RIONDO SUR BLK 18   R17009                                      .85       .00         42,050      44,914     .9400
  AB 58 MANUEL RIONDO SUR BLK 18   R17136                                      .85       .00         89,110      93,224     .9600
  AB 175 JAMES L COBB SUR BLK 18   R20115                                      .85       .00         51,860      54,936     .9400
  AB 267 ALFRED ENES SUR BLK 209   R21135                                      .85       .00         77,350      81,695     .9500
  AB 354 THOMAS HARRISON SUR BLK   R22078                                      .85       .00         41,120      42,890     .9600
  AB 525 JOSEPH MURPHY SUR BLK 1   R23878                                      .85       .00         60,610      64,506     .9400
  AB 560 R C MONTGOMERY SUR BLK    R24262                                      .85       .00         61,910      64,714     .9600
  AB 560 R C MONTGOMERY SUR BLK    R24267                                      .85       .00         59,240      60,933     .9700
  LOT 11 BLK A MEADOWS OF SPRING   R62188                                      .85       .00         45,330      48,133     .9400
  LOT 9 BLK 9 MEADOWS OF SPRING    R62202                                      .85       .00         48,070      50,171     .9600
  LOTS 1 2 9 & 10  BROOKHOLLOW A   R62359                                      .85       .00         59,310      62,302     .9500
  LOT 4 BROOKHOLLOW ADDITION UNI   R62362                                      .85       .00         53,780      54,463     .9900
  AB 642 WILLIAM PUNCHARD SUR BL   R65697                                      .85       .00         85,230      90,326     .9400
  AB 450 THOS H KINLEY SUR BLK 2   R66686                                      .85       .00         17,050      18,320     .9300
  AB 794 FRANCIS F WILLIAMS SUR    R66739                                      .85       .00         19,240      18,917    1.0200
  AB 524 WASHINGTON MEREDITH SUR   R67689                                      .85       .00         84,180      88,004     .9600
  AB 175 JAMES L COBB BLK 1845 T   R69257                                      .85       .00         53,840      53,231    1.0100
  AB 171 JAMES CHAPPELL SUR BLK    R825121                                     .85       .00         88,650      93,308     .9500
  AB 30 EDWARD C HARRIS SUR BLK    R826938                                     .85       .00        119,080     122,832     .9700
  AB 46 A G MONROE SUR BLK 1793    R827058                                     .85       .00         49,120      50,153     .9800
  AB 260 S EDMONDSON SUR BLK 211   R827397                                     .85       .00         27,720      29,014     .9600
  AB 50 MARIANO R PALACIOS SUR B   R832153                                     .85       .00         29,230      28,693    1.0200
  AB 949 A DUNN SURVEY BLK 2109    R837496                                     .85       .00         44,480      45,793     .9700

   26 APPRAISALS
                                                                                         STRATIFIED WEIGHTED MEAN RATIO:     .9692



CATEGORY B:  MULTIFAMILY RESIDENCES
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY C:  VACANT LOTS/TRACTS
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

DATE: 6/27/2004 COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION PAGE: 2 TIME: 16:48 2003 PROPERTY VALUE STUDY RPT: VAL7018 FIELD STUDIES CATEGORY WORKSHEET 001 Anderson 001-902 Cayuga CATEGORY D: RURAL REAL ------------------------------------------------------------------------------------------------------------------------------------ LEGAL APPRAISAL ROLL S SALE CAD ADJ IND DESCRIPTION ACCOUNT NUMBER C DATE APPR VAL SALE PRICE RATIO ------------------------------------------------------------------------------------------------------------------------------------ AB 1 J N ACOSTA SUR BLK 1890 T R10028 B 7/02 19,920 14,556 1.3700 A0046 MONROE, A G, BLOCK 1794, R16072 C 5/02 48,800 35,000 1.3943 AB 46 A G MONROE SUR BLK 1795 R16096 B 12/02 62,470 71,000 .8800 AB 50 R MARIANO SUR BLK 1841 T R16424 B 9/02 203,270 170,000 1.2000 A0058 RIONDO, MANUEL, BLOCK 17 R16871 C 6/02 137,000 149,274 .9200 AB 58 M RIONDO SUR BLK 1796 TR R16893 O 6/03 11,500 10,500 1.1000 A0058 RIONDO, MANUEL, BLOCK 18 R16937 C 11/02 84,700 69,737 1.2100 AB 58 M RIONDO SUR BLK 1802 TR R16947 W 3/02 70,770 75,000 .9400 AB 58 M RIONDO SUR BLK 1816 TR R16992 B 3/02 121,210 128,000 .9500 A0058 RIONDO, MANUEL, BLOCK 18 R17017 C 3/02 30,570 36,387 .8401 AB 58 M RIONDO SUR BLK 1834 TR R17082 Y 5/02 39,660 50,000 .7900 A0058 RIONDO, MANUEL, BLOCK 18 R17106 C 10/02 90,420 65,000 1.3911 AB 72 ANDERSON CO SCH LAND BLK R18721 W 3/02 208,920 170,000 1.2300 AB 80 WM ALLBRIGHT SUR BLK 150 R18893 W 12/02 92,360 80,500 1.1500 AB 419 I G N RR SUR BLK 1913A R22704 B 6/02 164,900 250,000 .6600 A0424 I G N RR, BLOCK 1912, TR R22757 C 1/02 56,700 64,476 .8800 A0444 JACKSON, JAMES W, BLOCK R22895 C 9/02 22,820 23,500 .9711 AB 524 W MEREDITH SUR BLK 2131 R23867 B 1/02 3,800 7,000 .5400 A0660 RITTER, EVERET, BLOCK 20 R25182 C 7/02 223,810 136,000 1.6457 AB 688 H RAMPY SUR BLK 1976 TR R25672 B 4/02 129,360 146,000 .8900 AB 61 P SCRITCHFIELD SUR BLK 1 R64830 Y 12/02 25,680 26,000 .9900 AB 465 I KING SUR BLK 1984 TR R67868 B 9/02 92,700 94,500 .9800 AB 346 J L HALL SUR BLK 2006 T R67870 B 7/02 499,990 729,020 .6900 AB 175 J L COBB SUR BLK 1845 T R831875 O 5/03 72,160 79,000 .9100 AB 46 A G MONROE SUR BLK 1775 R834262 B 5/02 23,400 15,500 1.5100 AB 1 J N ACOSTA SUR BLK 2179 T R840756 W 2/02 210 200 1.0500 26 SALES STRATIFIED WEIGHTED MEAN RATIO: .9410 CATEGORY F: COMMERCIAL REAL INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE. CATEGORY L: COMMERCIAL PERSONAL INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.