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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 17:34                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    040  Cochran
                                040-901  Morton

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   PTD Lease Number        Appraised               Market
    or Mineral Type          Value                 Value              Ratio
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Oil & Gas Sample Leases:

PSU040  99040015                 164,512               173,628            .9474
TXG08A159171                      53,475                49,124           1.0885
TXO08A003895                      50,207                73,605            .6821
TXO08A003910                     116,304               124,448            .9345
TXO08A060436                   1,582,839             1,344,398           1.1773
TXO08A060448                   1,160,827             1,021,022           1.1369
TXO08A061518                      23,827                31,648            .7528
TXO08A061578                      40,968                52,046            .7871
TXO08A061910                     128,380               114,912           1.1172
TXO08A064349                      70,217                56,179           1.2498
TXO08A065604                     178,023               184,576            .9644
TXO08A066523                      47,862                95,125            .5031
TXO08A066586                     217,371               269,973            .8051
TXO08A066696                     182,497               192,057            .9502



                     Total Self-Reported Mineral Value:           4,281,350

                     Divided by ISD Mineral Ratio:                   1.0511**

                     Estimated PTD Mineral Value:                 4,073,209


          ** See Stratified Ratio Detail report for more data