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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 13:31                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    051  Cottle
                                051-901  Paducah

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

TXG08A133780                     820,300               642,272           1.2771
TXG08A155056                   1,139,080             1,151,156            .9895
TXG08A159160                     690,640               703,800            .9813
TXG08A160568                   1,779,560             1,428,558           1.2457
TXG08A162180                   2,025,140             2,135,896            .9481
TXG08A168963                   2,029,380             2,012,273           1.0085
TXG08A171945                     293,940               297,284            .9887
TXG08A173615                   1,975,580             1,834,456           1.0769
TXG08A179194                   2,365,950             2,127,424           1.1121
TXG08A180372                   1,031,450             1,029,199           1.0021
TXG08A183927                   1,431,370             1,490,987            .9600
TXG08A188742                   2,830,970             2,845,218            .9949
TXG08A189173                     651,150               655,494            .9933
TXG08A190104                   1,454,280             1,462,740            .9942
TXO08A061494                     786,050               556,599           1.4122



                     Total Self-Reported Mineral Value:          33,420,940

                     Divided by ISD Mineral Ratio:                   1.0456**

                     Estimated PTD Mineral Value:                31,963,409


          ** See Stratified Ratio Detail report for more data