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Date:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     17:45                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        047-905-047 Sidney

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                                                              (1)                         (2)
  (1)                  (1)                        (1)       Stratum         (1)         Sample
Stratum              Category                 Local Value    Ratio      State Value      Size
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  1      A  - Single-family Residences            328,910    1.0000         328,910        7
  2      A  - Single-family Residences            321,559     .8081         397,920        8
  3      A  - Single-family Residences            334,390     .8260         404,831        4
  4      D  - Rural Real                       10,275,850     .9978      10,298,507       13

Random Totals:                                 11,260,709                11,430,168       32
 Cat J Exception Values:                                0                         0
 Cat D1 Exception Values:                       4,162,620                 4,524,068
 Other Exception Values:                          329,910                   398,628
Exception Totals(3):                            4,492,530                 4,922,696
Test Values(4):                                15,753,239                16,352,864

Margin of Error Percent:                                    8.0843515
Margin of Error Value:                                      1,322,023
Confidence Interval Values:
  State Lower Limit:                                       15,030,841  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                        15,753,239  (Within Confidence Interval Limits)
  State Upper Limit:                                       17,674,887  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                        14,095,276  (See ISD Summary Worksheet)


Sources:

(1) See Stratified Ratio Detail Report VAL7214.
(2) Number of parcels sampled by staff.
(3) Exception value includes, if tested, D1, the J sample, and any parcels in A,B,C,D,F1,G or L1 marked as exception properties.
(4) Unstudied categories and sub-categories were not included in the test values.
(5) Includes local value of unstudied property categories and sub-categories.