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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 21:49                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    248  Winkler
                                248-901  Kermit

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

PSU248 A5080                  14,270,350            13,434,846           1.0621
PSU248 F0060                   2,561,210             3,103,545            .8252
PSU248 I0220                   3,023,080             3,224,873            .9374
PSU248 O1900                  15,529,930            15,410,619           1.0077
PSU248 P2700                     147,820               138,347           1.0684
PSU248 P4000                   2,560,060             2,107,665           1.2146
PSU248 P7740                   1,483,140             1,387,811           1.0686
PSU248 R1260                   9,623,470             9,670,565            .9951
PSU248 U9950                     255,990               243,538           1.0511
PSU248 W3660                     312,860               325,962            .9598
PSU248 W4520                  17,923,880            18,027,475            .9942
PSU248 X8070                   6,261,540             5,797,371           1.0800
TXG08 019751                   3,707,390             3,679,957           1.0074
TXG08 019759                   3,073,130             3,148,677            .9760
TXG08 172725                   2,008,650             1,911,789           1.0506
TXO08 003427                   5,799,860             5,864,057            .9890
TXO08 025701                     534,790               558,452            .9576
TXO08 036780                   7,493,960             6,998,812           1.0707



                     Total Self-Reported Mineral Value:         252,136,010

                     Divided by ISD Mineral Ratio:                   1.0162**

                     Estimated PTD Mineral Value:               248,116,522


          ** See Stratified Ratio Detail report for more data