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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 17:51                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    055  Culberson
                                055-901  Culberson-Allamore

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

TXG08 072204                     229,010               213,177           1.0742
TXG08 176378                     333,320               294,034           1.1336
TXG08 178713                     891,960               888,625           1.0037
TXG08 179788                     332,470               314,315           1.0577
TXG08 183506                     574,500               453,061           1.2680
TXG08 188147                     955,439               834,826           1.1444
TXG08 188700                      48,310                50,568            .9553
TXO08 015184                      36,130                29,423           1.2279
TXO08 021021                     890,609               549,083           1.6219
TXO08 027105                     865,450               608,318           1.4226
TXO08 027636                     553,260               661,573            .8362
TXO08 028568                     334,000               400,632            .8336



                     Total Self-Reported Mineral Value:          11,673,280

                     Divided by ISD Mineral Ratio:                   1.0935**

                     Estimated PTD Mineral Value:                10,675,153


          ** See Stratified Ratio Detail report for more data