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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      5
TIME: 13:50                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    067  Eastland
                                067-908  Rising Star

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

TXG07B018290                      72,320                90,191            .8018
TXG07B018294                      90,420                97,925            .9233
TXG07B043670                      34,620                46,117            .7506
TXG07B082256                      55,670                60,316            .9229
TXG07B143313                     184,490               198,314            .9302
TXG07B143762                      72,110                76,103            .9475
TXO07B013284                      29,860                30,600            .9758
TXO07B014413                      52,370                48,921           1.0705
TXO07B015187                       7,030                 7,895            .8904
TXO07B023590                     201,590               183,165           1.1005
TXO07B028595                     159,390               179,185            .8895
TXO07B029105                   1,933,810             1,275,366           1.5162
TXO07B029150                      61,480                59,576           1.0319



                     Total Self-Reported Mineral Value:           4,101,780

                     Divided by ISD Mineral Ratio:                   1.1508**

                     Estimated PTD Mineral Value:                 3,564,286


          ** See Stratified Ratio Detail report for more data