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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
18:33:11                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  085  Garza

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

IRRIGATED CROPLAND  -  PTD VALUE:        207.70

        085-902    Post                               5,335           1,776,930        333.07         1.0001         207.72
        085-903    Southland                          6,575           2,189,600        333.02          .9999         207.68
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  11,910           3,966,530        333.04

DRY CROPLAND        -  PTD VALUE:        133.60

        085-902    Post                              71,034          10,921,970        153.76          .9939         132.79
        085-903    Southland                         29,885           4,691,460        156.98         1.0147         135.56
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 100,919          15,613,430        154.71

IMPROVED PASTURE    -  PTD VALUE:         38.60

        085-902    Post                               2,895              86,850         30.00         1.0000          38.60
        085-903    Southland                          1,375              41,270         30.01         1.0003          38.61
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   4,270             128,120         30.00

NATIVE PASTURE      -  PTD VALUE:         35.20

        085-902    Post                             303,207           6,374,200         21.02         1.0000          35.20
        085-903    Southland                         25,720             540,250         21.01          .9995          35.18
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 328,927           6,914,450         21.02

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 **