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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
13:41:37                                             2003 PROPERTY VALUE STUDY                                              LS0006P
                                                      ISD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  060  Delta
                                              SCHOOL DISTRICT:   060-902  Cooper

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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            34,529           154.00          5,317,499             172.70        5,963,158
                                 Barren                 613            29.98             18,375              29.98           18,375
                                 Orchard                 30           149.87              4,496             149.87            4,496
                                 Improved Past       43,917            87.02          3,821,649              93.72        4,115,901
                                 Native Pst          32,555            68.26          2,222,306              72.23        2,351,448
                                 Wildlife                 0                                   0                                   0
                                 Timb at Prod             0                                   0                                   0
                                 Timb at 1978             0                                   0                                   0
                                 Timb at Trans            0                                   0                                   0
                                 Timb at Restr            0                                   0                                   0
                                 Other                4,758            33.38            158,805              33.38          158,805

                                 TOTALS:            116,402                         $11,543,130                         $12,612,183
                                 RATIO:         .9152

                                 --------------------------------------------------------------------------------------------------
                                                          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 a Timber Region ***


                                                       *** End of Report ***