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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
20:45:32                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  195  Reeves

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

IRRIGATED CROPLAND  -  PTD VALUE:        121.60

        195-901    Pecos-Barstow-Toya                44,510           4,270,810         95.95          .9836         119.61
        195-902    Balmorhea                          8,597             909,700        105.82         1.0848         131.91
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  53,107           5,180,510         97.55

DRY CROPLAND        -  PTD VALUE:           .00

        195-901    Pecos-Barstow-Toya                     0                   0           .00          .0000            .00
        195-902    Balmorhea                              0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                       0                   0           .00

IMPROVED PASTURE    -  PTD VALUE:           .00

        195-901    Pecos-Barstow-Toya                     0                   0           .00          .0000            .00
        195-902    Balmorhea                              0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                       0                   0           .00

NATIVE PASTURE      -  PTD VALUE:          3.00

        195-901    Pecos-Barstow-Toya             1,038,825           3,697,960          3.56         1.0000           3.00
        195-902    Balmorhea                        297,480           1,061,330          3.57         1.0028           3.01
                                                  ---------      --------------     ---------
      ** CAD TOTALS                               1,336,305           4,759,290          3.56

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 **