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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     12:53                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           017  Borden

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                     NUMBER OF        2003 CAD REPT   MED LEV   COEFFICIENT     % RATIOS W/IN        % RATIOS W/IN     PRICE-RELATED
    CATEGORY         RATIOS **       APPRAISED VALUE  OF APPR  OF DISPERSION  (+/-)10% OF MEDIAN   (+/-)25% OF MEDIAN   DIFFERENTIAL
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A.  SINGLE-FAMILY         0               $1,157,700     *           *                 *                    *                *
    RESIDENCES

B.  MULTI-FAMILY          0                       $0     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0                 $261,260     *           *                 *                    *                *

D.  RURAL REAL           14              $73,515,690     .99       12.84             57.14                85.71             1.00

F1. COMMERCIAL REAL       0                 $175,360     *           *                 *                    *                *

F2. INDUSTRIAL REAL       0                 $108,350     *           *                 *                    *                *

G.  OIL, GAS,            12             $262,883,820    1.00       10.58             66.67                91.67              .97
    MINERALS

J.  UTILITIES             0              $16,711,380     *           *                 *                    *                *

L1. COMMERCIAL            0                 $742,900     *           *                 *                    *                *
    PERSONAL

L2. INDUSTRIAL            0               $4,826,230     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0                 $214,280     *           *                 *                    *                *

O.  RESIDENTIAL           0                       $0     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0                       $0     *           *                 *                    *                *
    INVENTORY

    TOTALS:              26             $360,596,970     .99       11.85             57.69                84.62              .96


*   NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL
                     CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS

**  STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL