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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     13:25                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           045  Colorado

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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        87             $315,585,577     .99        8.79             64.37                95.40             1.00
    RESIDENCES

B.  MULTI-FAMILY          0               $5,987,900     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0              $15,143,944     *           *                 *                    *                *

D.  RURAL REAL           86           $1,169,088,290     .98       10.55             62.79                87.21             1.00

F1. COMMERCIAL REAL      31              $87,434,011     .97        8.52             77.42                90.32              .95

F2. INDUSTRIAL REAL       0              $37,777,990     *           *                 *                    *                *

G.  OIL, GAS,            55             $158,911,430    1.00       17.42             63.64                76.36             1.05
    MINERALS

J.  UTILITIES             9              $82,028,030    1.02        6.21             77.78               100.00             1.08

L1. COMMERCIAL           31              $36,949,540     .98        9.18             64.52                90.32             1.06
    PERSONAL

L2. INDUSTRIAL            0              $81,560,870     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0              $11,008,310     *           *                 *                    *                *

O.  RESIDENTIAL           0                       $0     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0               $4,393,100     *           *                 *                    *                *
    INVENTORY

    TOTALS:             299           $2,005,868,992     .99       10.90             64.88                88.29             1.00


*   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