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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
13:27:11                                               2003 PROPERTY VALUE STUDY                                            LS0007P
                                                       CAD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  046  Comal

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                                 --------------------------------------------------------------------------------------------------
PRODUCTIVITY COMPARISON                           Qualified         <---- Reported Value ----->          <-- PTD Value Estimate -->
                                 Category           Acres           $/Acre         Productivity          $/Acre        Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop             152           141.41             21,495             141.41           21,495
                                 Dry Crop            17,827           146.33          2,608,633     P       209.40        3,733,003
                                 Barren               4,244            29.07            123,354              29.07          123,354
                                 Orchard                215           356.66             76,682             356.66           76,682
                                 Improved Past       22,893           117.18          2,682,551     P        92.70        2,122,095
                                 Native Pst         208,212            55.39         11,532,324     P        55.30       11,513,143
                                 Wildlife            11,330                             591,663                             628,066
                                 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                  200            25.89              5,178              25.89            5,178

                                 TOTALS:            265,073                         $17,641,880                         $18,223,016
                                 RATIO:         .9681
                                                          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                  11,330            55.43              628,066
                                 Other                            0                                     0

                                 TOTALS:                     11,330                              $628,066

                                 --------------------------------------------------------------------------------------------------
                                                          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 ***