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DATE:   6/27/2004        Comptroller Of Public Accounts             PAGE:      2
TIME: 21:54                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    252  Young
                                252-902  New Castle

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

PSU252  99252002                 510,677               517,573            .9866
TXO07B025219                     181,042               179,485           1.0086
TXO09 007870                      42,713                68,884            .6200
TXO09 007871                      73,772                72,329           1.0199
TXO09 007876                      31,060                22,400           1.3866
TXO09 008174                      81,038                86,267            .9393
TXO09 011671                     227,056               223,204           1.0172
TXO09 017312                      27,602                33,470            .8246
TXO09 019087                     399,579               381,775           1.0466
TXO09 019260                      75,236                72,382           1.0394
TXO09 021130                      29,994                27,182           1.1034
TXO09 022343                     201,465               183,092           1.1003
TXO09 023666                      91,908                75,424           1.2185
TXO09 024598                      22,315                23,449            .9516
TXO09 026344                     223,979               224,353            .9983
TXO09 028060                      72,990                70,191           1.0398
TXO09 028547                     189,296               187,653           1.0087
TXO09 028868                     391,423               389,097           1.0059
TXO09 028956                     185,825               171,718           1.0821
TXO09 028978                     225,929               225,364           1.0025
TXO09 029232                     648,477               639,638           1.0138



                     Total Self-Reported Mineral Value:           7,275,900

                     Divided by ISD Mineral Ratio:                   1.0151**

                     Estimated PTD Mineral Value:                 7,167,668


          ** See Stratified Ratio Detail report for more data