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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 12:53                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    017  Borden
                                017-901  Borden

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

PSU017 12450                     787,690               735,475           1.0709
TXO08A007149                     717,590               932,866            .7692
TXO08A013465                     682,680               676,787           1.0087
TXO08A060563                   3,004,320             2,409,161           1.2470
TXO08A066095                   2,103,160             2,158,650            .9742
TXO08A066511                   3,366,620             3,470,238            .9701
TXO08A066601                     129,820               132,604            .9790
TXO08A067416                     759,600             1,115,982            .6806
TXO08A067425                  10,429,720            10,590,928            .9847
TXO08A068191                     190,730               177,186           1.0764
TXO08A068276                   5,435,090             4,877,526           1.1143
TXO08A068405                   8,334,980             7,547,576           1.1043



                     Total Self-Reported Mineral Value:         255,293,130

                     Divided by ISD Mineral Ratio:                   1.0321**

                     Estimated PTD Mineral Value:               247,353,096


          ** See Stratified Ratio Detail report for more data