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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
19:25:50                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  120  Jackson

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

IRRIGATED CROPLAND  -  PTD VALUE:        340.60

        120-901    Edna                              17,093           6,495,750        380.02         1.0000         340.60
        120-902    Ganado                             7,643           2,904,280        379.99          .9999         340.57
        120-905    Industrial                         9,806           3,726,340        380.01         1.0000         340.60
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  34,542          13,126,370        380.01

DRY CROPLAND        -  PTD VALUE:        267.20

        120-901    Edna                              33,479           9,207,210        275.01         1.0000         267.20
        120-902    Ganado                            38,926          10,705,070        275.01         1.0000         267.20
        120-905    Industrial                        55,924          15,379,560        275.01         1.0000         267.20
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 128,329          35,291,840        275.01

IMPROVED PASTURE    -  PTD VALUE:         85.90

        120-901    Edna                               4,554             387,400         85.07         1.0002          85.92
        120-902    Ganado                             3,621             307,960         85.05         1.0000          85.90
        120-905    Industrial                         4,401             374,260         85.04          .9999          85.89
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  12,576           1,069,620         85.05

NATIVE PASTURE      -  PTD VALUE:         79.70

        120-901    Edna                             168,443          11,791,880         70.01         1.0000          79.70
        120-902    Ganado                            40,660           2,846,500         70.01         1.0000          79.70
        120-905    Industrial                        97,078           6,795,830         70.00          .9999          79.69
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 306,181          21,434,210         70.01

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 **