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DATE:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      6
TIME:     18:00                                      2003 PROPERTY VALUE STUDY                                          RPT: VAL7018
                                                   FIELD STUDIES CATEGORY WORKSHEET
                                                             059  Deaf Smith
                                                         059-902  Walcott

CATEGORY A:  SINGLE-FAMILY RESIDENCES
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY C:  VACANT LOTS/TRACTS
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY D:  RURAL REAL
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             LEGAL                  APPRAISAL ROLL                S      SALE                CAD          ADJ             IND
          DESCRIPTION               ACCOUNT NUMBER                C      DATE             APPR VAL     SALE PRICE        RATIO
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  BLOCK K-8 SECTION 57 W/326.7AC   R7349                          C      9/02              151,140        170,000        .8891
  TWNSHP 3 RNGE 3 SEC 21, 320AC    R8668                          C      4/02               68,300         70,400        .9702

    2 SALES

CATEGORY D:  RURAL REAL

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             LEGAL                  APPRAISAL ROLL                                             CAD         TOTAL          IND
          DESCRIPTION               ACCOUNT NUMBER                                          APPR VAL     APPR VAL        RATIO
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  1735 AC WILKERSON, WOODALL 7 L   R10005                                                    446,420      477,125        .9400
  655 AC IN SEC 66 BLK K-7         R7128                                                     212,900      212,875       1.0000
  80 AC IN SEC 29 RANGE 3 TOWNSH   R8673                                                      22,000       22,000       1.0000
  640 AC IN SEC 10 RANGE 2 TOWNS   R8796                                                     170,930      170,817       1.0000
  320 AC IN SEC 15 RANGE 2 TOWNS   R8809                                                      85,760       88,000        .9700
  640 AC IN SEC 36 RANGE 1 TOWNS   R9033                                                     174,560      176,000        .9900
  320 AC IN SEC 36 RANGE 3 TOWNS   R9169                                                      87,320       88,000        .9900
  640 AC IN SEC 10 RANGE 1 TOWNS   R9224                                                     153,540      150,605       1.0200
  158.38 ACIN SEC 6 BLK C          R9888                                                      37,330       37,219       1.0000

    9 APPRAISALS
                                                                                                    WEIGHTED MEAN RATIO:     .9682



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.