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 6/27/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
21:33:04                                               2003 PROPERTY VALUE STUDY                                            LS0007P
                                                       CAD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  235  Victoria

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                                 --------------------------------------------------------------------------------------------------
PRODUCTIVITY COMPARISON                           Qualified         <---- Reported Value ----->          <-- PTD Value Estimate -->
                                 Category           Acres           $/Acre         Productivity          $/Acre        Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop           7,913           243.71          1,928,480     P       292.00        2,310,647
                                 Dry Crop            76,998           249.26         19,192,170     P       248.40       19,125,646
                                 Barren              80,284            30.83          2,475,200              30.83        2,475,200
                                 Orchard                106           251.42             26,650             251.42           26,650
                                 Improved Past       17,212           116.86          2,011,390     P       100.40        1,728,015
                                 Native Pst         276,020            74.79         20,644,560     P        71.30       19,682,082
                                 Wildlife                 0                                   0                                   0
                                 Timb at Prod             0                                   0                                   0
                                 Timb at 1978             0                                   0                                   0
                                 Timb in Trans            0                                   0                                   0
                                 Timb at Restr            0                                   0                                   0
                                 Other                3,661            37.68            137,940              37.68          137,940

                                 TOTALS:            462,194                         $46,416,390                         $45,486,180
                                 RATIO:        1.0204
                                                          P = Indicates PTD CAD $/Acre estimate, not calculated from Reported Value

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
 WILDLIFE                        Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                       0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
TIMBER IN TRANSITION             Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                       0                                     0
                                 Wildlife                         0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                             Appraisal District is not in Timber Region


                                                       *** End of Report ***