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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
17:49:47                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  051  Cottle

-----------------------------------------------------------------------------------------------------------------------------------
                                                 <--------- REPORTED VALUE ------------->          INDEX          PTD ADJUSTED
        SCHOOL DISTRICT                          ACRES          PRODUCTIVITY       $/ACRE          FACTOR         $/ACRE
-----------------------------------------------------------------------------------------------------------------------------------

IRRIGATED CROPLAND  -  PTD VALUE:        227.50

        051-901    Paducah                            4,908             935,450        190.60         1.0000         227.50
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   4,908             935,450        190.60

DRY CROPLAND        -  PTD VALUE:         88.40

        051-901    Paducah                          128,518          15,092,990        117.44         1.0000          88.40
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 128,518          15,092,990        117.44

IMPROVED PASTURE    -  PTD VALUE:         88.20

        051-901    Paducah                           20,514           1,539,820         75.06         1.0000          88.20
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  20,514           1,539,820         75.06

NATIVE PASTURE      -  PTD VALUE:         54.90

        051-901    Paducah                          125,537           4,493,360         35.79         1.0000          54.90
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 125,537           4,493,360         35.79

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE AND TIMBER IN TRANSITION.
INDEX CALCULATIONS BASED ON ISD VALUES PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.

                                                        ** End of Report **