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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 20:15                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    168  Mitchell
                                168-901  Colorado

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

PSU168 1792                      140,000               192,704            .7265
PSU168 1793                       30,170                37,471            .8051
TXO08 011933                     153,780               156,897            .9801
TXO08 020831                   1,810,582             1,665,274           1.0872
TXO08 023672                   6,274,059             6,124,069           1.0244
TXO08 024237                      92,150                98,322            .9372
TXO08 028858                     234,300               255,156            .9182
TXO08 036956                     408,880               347,520           1.1765
TXO08A005741                   1,132,530             1,154,781            .9807
TXO08A013921                     285,690               275,633           1.0364
TXO08A062063                      67,250                64,782           1.0380
TXO08A066202                     521,830               485,635           1.0745
TXO08A068288                     495,020               489,298           1.0116



                     Total Self-Reported Mineral Value:          19,608,940

                     Divided by ISD Mineral Ratio:                   1.0272**

                     Estimated PTD Mineral Value:                19,089,700


          ** See Stratified Ratio Detail report for more data