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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 21:33                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    235  Victoria
                                196-903  Refugio

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

TXG02 123873                      40,520                41,376            .9793
TXG02 145091                      93,083                93,949            .9907
TXG02 150399                      44,817                45,251            .9904
TXG02 153689                     293,615               285,505           1.0284
TXG02 163822                     240,554               286,739            .8389
TXG02 171524                      68,333                68,276           1.0008
TXG02 178232                     230,215               236,162            .9748
TXG02 180188                      59,843                61,678            .9702
TXG02 188305                     394,373               398,230            .9903
TXG02 188307                     186,846               225,562            .8283
TXG02 190352                     308,014               309,950            .9937
TXG02 190412                      80,037                80,083            .9994
TXG02 190671                     305,659               305,103           1.0018
TXO02 003432                     802,811               798,516           1.0053
TXO02 004468                     111,284               114,474            .9721
TXO02 004476                      73,617                74,309            .9906
TXO02 006572                     208,090               198,147           1.0501
TXO02 006706                     225,093               228,583            .9847
TXO02 008426                      58,634                57,987           1.0111



                     Total Self-Reported Mineral Value:           3,952,130

                     Divided by ISD Mineral Ratio:                    .9782**

                     Estimated PTD Mineral Value:                 4,040,207


          ** See Stratified Ratio Detail report for more data