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DATE:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     17:59                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           059  Deaf Smith

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                     NUMBER OF        2003 CAD REPT   MED LEV   COEFFICIENT     % RATIOS W/IN        % RATIOS W/IN     PRICE-RELATED
    CATEGORY         RATIOS **       APPRAISED VALUE  OF APPR  OF DISPERSION  (+/-)10% OF MEDIAN   (+/-)25% OF MEDIAN   DIFFERENTIAL
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A.  SINGLE-FAMILY       110             $210,385,770     .99        6.83             80.91                96.36             1.01
    RESIDENCES

B.  MULTI-FAMILY          0               $8,884,943     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0               $3,064,310     *           *                 *                    *                *

D.  RURAL REAL           25             $348,813,812     .99       18.51             48.00                76.00             1.08

F1. COMMERCIAL REAL      28              $55,849,802     .98        8.63             71.43                92.86             1.01

F2. INDUSTRIAL REAL       0              $70,183,029     *           *                 *                    *                *

G.  OIL, GAS,             0                   $2,000     *           *                 *                    *                *
    MINERALS

J.  UTILITIES             4              $56,165,852     *           *                 *                    *                *

L1. COMMERCIAL           25              $59,040,946     .99        2.14             96.00               100.00             1.00
    PERSONAL

L2. INDUSTRIAL            0              $51,173,814     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0               $1,273,400     *           *                 *                    *                *

O.  RESIDENTIAL           0                       $0     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0               $3,136,671     *           *                 *                    *                *
    INVENTORY

    TOTALS:             192             $867,974,349     .99        8.04             77.60                93.75             1.03


*   NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL
                     CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS

**  STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL