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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
21:04:47                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  214  Starr

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

IRRIGATED CROPLAND  -  PTD VALUE:        444.50

        214-901    Rio Grande City                   12,359           4,770,860        386.02         1.0083         448.19
        214-902    San Isidro                             0                   0           .00          .0000            .00
        214-903    Roma                               1,419             504,010        355.19          .9278         412.41
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  13,778           5,274,870        382.85

DRY CROPLAND        -  PTD VALUE:        275.80

        214-901    Rio Grande City                   74,536          18,635,150        250.02         1.0261         283.00
        214-902    San Isidro                        26,213           6,238,490        237.99          .9767         269.37
        214-903    Roma                              16,515           3,699,540        224.01          .9193         253.54
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 117,264          28,573,180        243.67

IMPROVED PASTURE    -  PTD VALUE:         59.30

        214-901    Rio Grande City                   19,011           1,749,360         92.02         1.0037          59.52
        214-902    San Isidro                        19,027           1,750,760         92.01         1.0036          59.51
        214-903    Roma                              19,525           1,777,190         91.02          .9928          58.87
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  57,563           5,277,310         91.68

NATIVE PASTURE      -  PTD VALUE:         62.10

        214-901    Rio Grande City                  167,058           9,093,670         54.43         1.0183          63.24
        214-902    San Isidro                       125,938           6,693,350         53.15          .9944          61.75
        214-903    Roma                             262,307          13,891,690         52.96          .9908          61.53
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 555,303          29,678,710         53.45

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 **