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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
19:03:44                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  106  Hemphill

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

IRRIGATED CROPLAND  -  PTD VALUE:        108.92

        106-901    Canadian                           2,514             300,250        119.43         1.0000         108.92
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   2,514             300,250        119.43

DRY CROPLAND        -  PTD VALUE:         92.88

        106-901    Canadian                          33,655           3,233,420         96.08         1.0000          92.88
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  33,655           3,233,420         96.08

IMPROVED PASTURE    -  PTD VALUE:           .00

        106-901    Canadian                             635              22,270         35.07         1.0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                     635              22,270         35.07

NATIVE PASTURE      -  PTD VALUE:         28.20

        106-901    Canadian                         408,577           8,802,410         21.54         1.0000          28.20
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 408,577           8,802,410         21.54

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 **