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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      8
TIME: 13:55                  Property Tax Division                  RPT: UTL7000
                           2003 Property Value Study
                         Utilities Category Worksheet
                            TORNILLO / 071-908-071
                                EL PASO / 071

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    Company         ISD Appraised              PTD Market           Indicated
    Number              Value                    Value                Ratio
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     45000                250,050                  226,380           1.1046
     51003              2,155,670                2,259,488            .9541


   Totals:              2,405,720                2,485,868            .9678


            Utility Weighted Mean Ratio For Sample:                   .9678

            Total Self-Reported Utility Value (J1-J8):            3,824,852

            Divided By ISD Utility Weighted Mean Ratio:               .9678

            Estimated PTD Utility Market Value:                   3,952,110