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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 13:26                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    045  Colorado
                                045-902  Columbus

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   PTD Lease Number        Appraised               Market
    or Mineral Type          Value                 Value              Ratio
--------------------------------------------------------------------------------
Oil & Gas Sample Leases:

PSU045  99045011               1,582,659             1,626,007            .9733
TXG03 047834                   1,424,963             1,686,704            .8448
TXG03 120769                     923,773               939,986            .9827
TXG03 131010                     395,024               398,093            .9922
TXG03 132040                     303,974               351,908            .8637
TXG03 137430                   1,140,853             1,100,322           1.0368
TXG03 150510                     395,164               540,186            .7315
TXG03 162283                     916,631               902,157           1.0160
TXG03 166592                     409,857               404,699           1.0127
TXG03 170788                     127,358               128,364            .9921
TXG03 174793                     118,184                60,922           1.9399
TXG03 175627                   1,301,465             1,356,862            .9591
TXO03 024040                   6,678,056             6,655,196           1.0034



                     Total Self-Reported Mineral Value:          25,980,768

                     Divided by ISD Mineral Ratio:                    .9651**

                     Estimated PTD Mineral Value:                26,920,286


          ** See Stratified Ratio Detail report for more data