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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
13:10:17                                               2003 PROPERTY VALUE STUDY                                            LS0007P
                                                       CAD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  033  Carson

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                                 --------------------------------------------------------------------------------------------------
PRODUCTIVITY COMPARISON                           Qualified         <---- Reported Value ----->          <-- PTD Value Estimate -->
                                 Category           Acres           $/Acre         Productivity          $/Acre        Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop          62,649           160.02         10,024,980     P        79.60        4,986,772
                                 Dry Crop           241,369           136.94         33,053,260     P       203.20       49,046,643
                                 Barren               8,079             9.97             80,550               9.97           80,550
                                 Orchard                  0                                   0                                   0
                                 Improved Past            0                                   0                                   0
                                 Native Pst         332,552            46.43         15,441,840     P        40.80       13,569,859
                                 Wildlife                 0                                   0                                   0
                                 Timb at Prod             0                                   0                                   0
                                 Timb at 1978             0                                   0                                   0
                                 Timb in Trans            0                                   0                                   0
                                 Timb at Restr            0                                   0                                   0
                                 Other                    0                                   0                                   0

                                 TOTALS:            644,649                         $58,600,630                         $67,683,824
                                 RATIO:         .8657
                                                          P = Indicates PTD CAD $/Acre estimate, not calculated from Reported Value

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
 WILDLIFE                        Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                       0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
TIMBER IN TRANSITION             Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                       0                                     0
                                 Wildlife                         0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                             Appraisal District is not in Timber Region


                                                       *** End of Report ***