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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 20:40                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    187  Polk
                                187-901  Big Sandy

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

TXG03 131890                   3,837,248             3,831,096           1.0016
TXG03 148526                  10,675,350             9,986,700           1.0689
TXG03 152163                   9,799,616            10,027,753            .9772
TXG03 153349                   2,562,522             2,613,015            .9806
TXG03 153825                   6,153,842             6,109,512           1.0072
TXG03 156614                  11,111,636            10,095,287           1.1006
TXG03 161469                  14,127,826            13,451,524           1.0502
TXG03 161596                   5,346,823             5,340,791           1.0011
TXG03 162363                   8,423,677             8,511,422            .9896
TXG03 162895                   4,112,083             4,262,336            .9647
TXG03 190754                  10,844,207            10,833,295           1.0010
TXG03 192569                  31,014,133            34,026,495            .9114



                     Total Self-Reported Mineral Value:         171,935,660

                     Divided by ISD Mineral Ratio:                    .9909**

                     Estimated PTD Mineral Value:               173,514,643


          ** See Stratified Ratio Detail report for more data