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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     13:41                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           060  Delta

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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       100              $51,658,624     .99       12.20             60.00                88.00             1.03
    RESIDENCES

B.  MULTI-FAMILY          0                 $790,367     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0               $1,677,967     *           *                 *                    *                *

D.  RURAL REAL           61             $120,354,813     .98       27.77             42.62                68.85             1.14

F1. COMMERCIAL REAL      22               $5,999,913    1.06       18.09             27.27                72.73             1.09

F2. INDUSTRIAL REAL       0               $1,958,505     *           *                 *                    *                *

G.  OIL, GAS,             0                       $0     *           *                 *                    *                *
    MINERALS

J.  UTILITIES             0               $7,192,130     *           *                 *                    *                *

L1. COMMERCIAL           18               $5,204,967    1.01       16.61             61.11                72.22             1.04
    PERSONAL

L2. INDUSTRIAL            0               $9,287,699     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0               $1,136,279     *           *                 *                    *                *

O.  RESIDENTIAL           0                  $60,880     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0               $1,220,412     *           *                 *                    *                *
    INVENTORY

    TOTALS:             201             $206,542,556    1.00       18.05             49.75                76.12             1.05


*   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