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Date:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     13:19                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        042-905-042 Panther Creek

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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            717,074     .8311         862,801        7
  2      A  - Single-family Residences            724,622    1.0519         688,870        6
  3      A  - Single-family Residences            716,772     .8874         807,721        6
  4      A  - Single-family Residences            705,299    1.0074         700,118        5
  5      D  - Rural Real                       17,076,520    1.0956      15,586,455       20
  6      G  - Oil, Gas, Minerals                5,437,730    1.0368       5,244,724       30

Random Totals:                                 25,378,017                23,890,689       74
 Cat J Exception Values:                                0                         0
 Cat D1 Exception Values:                      16,052,420                15,663,688
 Other Exception Values:                                0                         0
Exception Totals(3):                           16,052,420                15,663,688
Test Values(4):                                41,430,437                39,554,377

Margin of Error Percent:                                    5.9013368
Margin of Error Value:                                      2,334,237
Confidence Interval Values:
  State Lower Limit:                                       37,220,140  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                        41,430,437  (Within Confidence Interval Limits)
  State Upper Limit:                                       41,888,614  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                        48,748,026  (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.