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DATE:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:     13
TIME:     17:45                                      2003 PROPERTY VALUE STUDY                                          RPT: VAL7018
                                                   FIELD STUDIES CATEGORY WORKSHEET
                                                             047  Comanche
                                                         047-905  Sidney

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
------------------------------------------------------------------------------------------------------------------------------------

  TR 2 (1.01AC) A754 PAYNE         R13566                     B       6/02         17,005          16,000        17,005     .9409

    1 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
------------------------------------------------------------------------------------------------------------------------------------

  1.5AC A607 LAMPASAS CO SCH LND   R4281                                       .98       .00         58,690      75,333     .7800
  3.1 AC A510 HT&BRRCO             R4355                                       .98       .00         63,070      78,903     .8000
  5AC A510 HT&BRRCO                R4358                                       .98       .00         61,500      58,012    1.0600
  2AC A510 HT&BRRCO                R4362                                       .98       .00         38,910      53,217     .7300
  .24AC A510 HT&BRRCO              R4385                                       .98       .00         26,800      40,951     .6500
  1.7AC A510 HT&BRRCO              R4390                                       .98       .00         46,510      65,743     .7100
  3.06AC A282 EAVES                R4478                                       .98       .00         18,570      18,084    1.0300
  5AC A421 HOWLAND                 R4744                                       .98       .00         40,970      44,674     .9200
  4.922AC A607 LAMPASAS CO SCH L   R4985                                       .98       .00         33,760      44,553     .7600
  1AC A607 LAMPASAS CO SCH LNDS    R4992                                       .98       .00         16,010      16,111     .9900
  1AC A607 LAMPASAS CO SCH LNDS    R4999                                       .98       .00         26,060      29,809     .8700
  .43AC A592 KINCHELOE             R5130                                       .98       .00         33,300      56,277     .5900
  .99AC A592 KINCHELOE             R5140                                       .98       .00         16,590      16,088    1.0300
  1AC A772 POWELL                  R5307                                       .98       .00         50,600      58,454     .8700
  7.72AC A754 PAYNE                R5593                                       .98       .00         56,940      63,478     .9000
  1.498AC A754 PAYNE               R6013                                       .98       .00         72,630      92,214     .7900
  1AC A754 PAYNE                   R6026                                       .98       .00         56,600      67,337     .8400
  .73AC A754 PAYNE                 R6028                                       .98       .00         74,020      94,166     .7900
  4AC A420 HEATH                   R6131                                       .98       .00         32,670      26,274    1.2400
  2.6AC A420 HEATH                 R6138                                       .98       .00         31,280      30,619    1.0200
  TR 4 (.96AC) A420 HEATH          R6139                                       .98       .00         23,940      22,959    1.0400
  3.5AC A420 HEATH                 R6141                                       .98       .00         21,770      24,131     .9000
  IMP ONLY A607 LAMP. CO. SCH.LN   R64497                                      .98       .00         15,400      13,904    1.1100

   23 APPRAISALS


                                                                         STRATIFIED WEIGHTED MEAN RATIO WITH EXCEPTIONS:     .8644



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: 14 TIME: 17:45 2003 PROPERTY VALUE STUDY RPT: VAL7018 FIELD STUDIES CATEGORY WORKSHEET 047 Comanche 047-905 Sidney CATEGORY D: RURAL REAL ------------------------------------------------------------------------------------------------------------------------------------ LEGAL APPRAISAL ROLL S SALE CAD ADJ IND DESCRIPTION ACCOUNT NUMBER C DATE APPR VAL SALE PRICE RATIO ------------------------------------------------------------------------------------------------------------------------------------ 184.521AC A607 LAMPASAS CO SCH R4287/64047 B 9/02 196,150 150,000 1.3100 160AC A1569 HALL R4405/4412 B 12/02 139,440 118,677 1.1750 124.133 AC A282 EAVES R4485 B 6/02 112,800 114,823 .9800 14.44AC A607 LAMPASAS CO SCH L R4504 B 10/02 70,670 93,500 .7558 163.34AC A421 HOWLAND R4752 C 9/02 172,570 210,000 .8218 117.78AC A754 PAYNE R6022 W 10/02 109,950 118,760 .9258 14.812AC A237 DRAPER R66325 W 3/02 31,020 25,921 1.1967 5.318AC A237 DRAPER R66368 B 3/02 4,630 6,647 .6966 8 SALES CATEGORY D: RURAL REAL ------------------------------------------------------------------------------------------------------------------------------------ LEGAL APPRAISAL ROLL CAD TOTAL IND DESCRIPTION ACCOUNT NUMBER APPR VAL APPR VAL RATIO ------------------------------------------------------------------------------------------------------------------------------------ 20.72AC A607 LAMPASAS CO SCH L R4288 45,300 41,502 1.0900 74.5AC A2075 SMITH R4408 64,930 52,150 1.2500 13AC A607 LAMPASAS CO SCH LNDS R4977 43,740 40,046 1.0900 172AC A420 HEATH R6132 184,260 206,841 .8900 16.44AC A420 HEATH R6136 20,550 19,728 1.0400 5 APPRAISALS WEIGHTED MEAN RATIO: .9978 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.