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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      9
TIME: 20:51                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    201  Rusk
                                201-914  West Rusk

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

PSU201 51370                   1,288,940             1,316,159            .9793
PSU201 62051                     578,280               574,911           1.0058
PSU201 62162                     413,330               417,598            .9897
PSU201 69498                   1,413,520             1,386,958           1.0191
PSU201 74880                   1,891,790             1,895,279            .9981
TXG06 136562                     310,150               328,686            .9436
TXG06 167157                     294,330               294,156           1.0005
TXG06 168174                     678,780               678,422           1.0005
TXG06 169911                     549,240               563,878            .9740
TXO06E006127                     151,240               161,540            .9362
TXO06E006510                     225,900               207,691           1.0876
TXO06E006586                      75,020                65,864           1.1390



                     Total Self-Reported Mineral Value:          95,256,790

                     Divided by ISD Mineral Ratio:                    .9974**

                     Estimated PTD Mineral Value:                95,505,103


          ** See Stratified Ratio Detail report for more data