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Date:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     13:06                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        029-901-029 Calhoun County

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                                                              (1)                         (2)
  (1)                  (1)                        (1)       Stratum         (1)         Sample
Stratum              Category                 Local Value    Ratio      State Value      Size
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  1      A  - Single-family Residences        109,227,224     .8787     124,305,479       36
  2      A  - Single-family Residences        109,319,204     .9741     112,225,854       31
  3      A  - Single-family Residences        109,227,224     .9627     113,459,254       24
  4      A  - Single-family Residences        109,181,233     .9770     111,751,518       17
  5      D  - Rural Real                       29,307,501    1.0094      29,034,576       10
  6      F  - Commercial Real                  19,846,964     .9562      20,756,080        8
  7      F  - Commercial Real                  19,946,948     .9020      22,114,133        7
  8      F  - Commercial Real                  20,455,204     .9182      22,277,504        6
  9      F  - Commercial Real                  18,930,437     .8525      22,205,791        4
 10      L  - Commercial Personal              19,436,342     .9345      20,798,654        9
 11      L  - Commercial Personal              19,298,495     .9771      19,750,788        7
 12      L  - Commercial Personal              20,409,375    1.0525      19,391,330        7
 13      L  - Commercial Personal              17,887,597    1.0205      17,528,268        3

Random Totals:                                622,473,748               655,599,229      169
 Cat J Exception Values:                       34,722,090                36,323,352
 Cat D1 Exception Values:                      22,405,272                22,740,937
 Other Exception Values:                                0                         0
Exception Totals(3):                           57,127,362                59,064,289
Test Values(4):                               679,601,110               714,663,518

Margin of Error Percent:                                    5.0000000
Margin of Error Value:                                     35,733,176
Confidence Interval Values:
  State Lower Limit:                                      678,930,342  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                       679,601,110  (Within Confidence Interval Limits)
  State Upper Limit:                                      750,396,694  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                     3,537,113,202  (See ISD Summary Worksheet)


Sources:

(1) See Stratified Ratio Detail Report VAL7214.
(2) Number of parcels sampled by staff.
(3) Exception value includes, if tested, D1, the J sample, and any parcels in A,B,C,D,F1,G or L1 marked as exception properties.
(4) Unstudied categories and sub-categories were not included in the test values.
(5) Includes local value of unstudied property categories and sub-categories.