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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     13:16                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           039  Clay

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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       156             $166,232,693    1.01        5.16             87.18                98.72             1.01
    RESIDENCES

B.  MULTI-FAMILY          0                 $754,840     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0               $4,271,247     *           *                 *                    *                *

D.  RURAL REAL           82             $449,274,742    1.00        8.10             74.39                93.90              .99

F1. COMMERCIAL REAL       0              $14,022,739     *           *                 *                    *                *

F2. INDUSTRIAL REAL       0               $1,753,030     *           *                 *                    *                *

G.  OIL, GAS,            55              $33,741,330    1.01        7.46             72.73                96.36             1.00
    MINERALS

J.  UTILITIES            26              $82,530,580     .99       10.37             57.69                88.46             1.02

L1. COMMERCIAL            0              $10,148,180     *           *                 *                    *                *
    PERSONAL

L2. INDUSTRIAL            0               $6,800,590     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0               $6,944,878     *           *                 *                    *                *

O.  RESIDENTIAL           0                  $33,530     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0               $3,076,200     *           *                 *                    *                *
    INVENTORY

    TOTALS:             319             $779,584,579    1.00        6.77             79.62                96.24             1.03


*   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