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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
12:43:40                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  009  Bailey

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

IRRIGATED CROPLAND  -  PTD VALUE:        141.30

        009-901    Muleshoe                          68,939          20,770,856        301.29         1.0000         141.30
        140-908    Sudan                                  0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  68,939          20,770,856        301.29

DRY CROPLAND        -  PTD VALUE:         94.90

        009-901    Muleshoe                         106,846           9,712,830         90.90         1.0000          94.90
        140-908    Sudan                                  0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 106,846           9,712,830         90.90

IMPROVED PASTURE    -  PTD VALUE:         63.20

        009-901    Muleshoe                           4,990             294,497         59.02         1.0000          63.20
        140-908    Sudan                                  0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   4,990             294,497         59.02

NATIVE PASTURE      -  PTD VALUE:         33.70

        009-901    Muleshoe                         102,478           2,494,741         24.34         1.0000          33.70
        140-908    Sudan                                  0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 102,478           2,494,741         24.34

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 **