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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      3
TIME: 18:36                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    090  Gray
                                090-904  Pampa

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

TXG10 134526                     199,869               207,909            .9613
TXG10 166662                     647,789               632,282           1.0245
TXG10 186205                     617,776               634,933            .9729
TXO10 000362                      30,760                28,236           1.0893
TXO10 000383                     132,190               124,515           1.0616
TXO10 000404                     251,898               222,887           1.1301
TXO10 000532                     248,608               257,319            .9661
TXO10 000534                   1,347,530             1,560,272            .8636
TXO10 000587                     622,306               608,244           1.0231
TXO10 000656                   1,858,008             1,864,100            .9967
TXO10 000687                   6,357,059             6,517,187            .9754
TXO10 002811                     296,033               285,805           1.0357



                     Total Self-Reported Mineral Value:          44,518,020

                     Divided by ISD Mineral Ratio:                    .9742**

                     Estimated PTD Mineral Value:                45,697,003


          ** See Stratified Ratio Detail report for more data