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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
13:41:35                                               2003 PROPERTY VALUE STUDY                                            LS0007P
                                                       CAD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  060  Delta

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                                 --------------------------------------------------------------------------------------------------
PRODUCTIVITY COMPARISON                           Qualified         <---- Reported Value ----->          <-- PTD Value Estimate -->
                                 Category           Acres           $/Acre         Productivity          $/Acre        Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop               0                                   0                                   0
                                 Dry Crop            48,626           154.00          7,488,470     P       172.70        8,397,710
                                 Barren                 838            29.97             25,114              29.97           25,114
                                 Orchard                 76            77.42              5,884              77.42            5,884
                                 Improved Past       50,425            87.00          4,386,779     P        93.70        4,724,594
                                 Native Pst          39,444            68.23          2,691,321     P        72.20        2,847,732
                                 Wildlife                 0                                   0                                   0
                                 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                4,759            33.40            158,937              33.40          158,937

                                 TOTALS:            144,168                         $14,756,505                         $16,159,971
                                 RATIO:         .9131
                                                          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                       0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

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