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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
19:54:51                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  148  Lipscomb

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

IRRIGATED CROPLAND  -  PTD VALUE:        292.60

        148-901    Booker                             2,985             596,545        199.85         1.2649         370.11
        148-902    Follett                           14,800           2,224,781        150.32          .9514         278.38
        148-903    Higgins                            3,941             587,144        148.98          .9429         275.89
        148-905    Darrouzett                         2,818             469,603        166.64         1.0547         308.61
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  24,544           3,878,073        158.00

DRY CROPLAND        -  PTD VALUE:        131.00

        148-901    Booker                            56,999           5,115,677         89.75         1.1142         145.96
        148-902    Follett                           34,394           2,480,180         72.11          .8952         117.27
        148-903    Higgins                            7,991             571,036         71.46          .8872         116.22
        148-905    Darrouzett                        25,416           1,886,294         74.22          .9214         120.70
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 124,800          10,053,187         80.55

IMPROVED PASTURE    -  PTD VALUE:           .00

        148-901    Booker                                 0                   0           .00          .0000            .00
        148-902    Follett                                0                   0           .00          .0000            .00
        148-903    Higgins                                0                   0           .00          .0000            .00
        148-905    Darrouzett                             0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                       0                   0           .00

NATIVE PASTURE      -  PTD VALUE:         31.00

        148-901    Booker                           122,139           4,054,236         33.19          .9919          30.75
        148-902    Follett                          114,591           3,831,333         33.43          .9991          30.97
        148-903    Higgins                          133,551           4,510,902         33.78         1.0096          31.30
        148-905    Darrouzett                        91,496           3,056,227         33.40          .9982          30.94
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 461,777          15,452,698         33.46

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 **