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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
13:57:56                                             2003 PROPERTY VALUE STUDY                                              LS0006P
                                                      ISD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  073  Falls
                                              SCHOOL DISTRICT:   161-912  Riesel

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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             6,018           189.94          1,143,050             234.87        1,413,448
                                 Barren                 796            35.28             28,080              35.28           28,080
                                 Orchard                  0                                   0                                   0
                                 Improved Past       12,724           129.42          1,646,690             110.67        1,408,165
                                 Native Pst          11,504            84.74            974,870              57.20          658,029
                                 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                    0                                   0                                   0

                                 TOTALS:             31,042                          $3,792,690                          $3,507,722
                                 RATIO:        1.0812

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