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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 14:02                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    078  Foard
                                078-901  Crowell

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

PSU078 10450                      36,560                37,513            .9745
PSU078 30300                      21,740                13,321           1.6320
PSU078 30350                     182,780               179,747           1.0168
PSU078 9000                      421,520               509,714            .8269
TXG08A117775                     324,880               225,437           1.4411
TXG08A159474                      18,100                18,330            .9874
TXG08A161134                      42,580                47,657            .8934
TXG08A169391                     188,350               184,540           1.0206
TXG08A170025                      58,820                62,560            .9402
TXG08A170271                      60,650                70,372            .8618
TXG08A172818                      52,770                71,082            .7423
TXG08A175639                      50,560                62,397            .8102
TXG08A175642                      38,810                39,516            .9821
TXG08A176602                     136,930               136,675           1.0018
TXG08A176774                      24,340                18,174           1.3392
TXG08A177460                     237,750               248,856            .9553
TXG08A178353                      51,810                61,620            .8407
TXG08A179790                     191,730               121,800           1.5741
TXG08A180373                   3,773,970             3,741,267           1.0087
TXG08A185124                   3,716,660             3,701,402           1.0041
TXG08A190419                     212,630               211,868           1.0035
TXG09 121419                      25,690                26,493            .9696
TXG09 121522                      16,430                17,622            .9323
TXG09 141552                      14,590                14,579           1.0007
TXG09 171919                      20,460                20,622            .9921
TXG09 177466                      22,920                23,272            .9848
TXG09 179351                      32,370                31,553           1.0258
TXG09 181410                      18,580                19,256            .9648
TXG09 191913                      22,920                22,598           1.0142
TXG09 191914                      14,870                14,603           1.0182
TXG09 191918                      21,350                20,105           1.0619
TXO09 002651                      29,740                28,419           1.0464
TXO09 016198                   1,259,250             1,300,382            .9683
TXO09 016990                      55,660                54,761           1.0164
TXO09 019362                     176,040               182,740            .9633
TXO09 019677                      55,890                39,518           1.4142
TXO09 024358                      23,310                22,065           1.0564
TXO09 024680                     182,620               139,592           1.3082
TXO09 024846                      73,690                73,601           1.0012
TXO09 025664                      29,360                19,975           1.4698
TXO09 026519                     518,190               523,277            .9902
TXO09 027008                     266,080               216,116           1.2311
TXO09 027586                      19,310                23,120            .8352

DATE: 1/22/2004 Comptroller Of Public Accounts PAGE: 2 TIME: 14:02 Property Tax Division RPT: MIN704 2003 Property Value Study Minerals Category Worksheet 078 Foard 078-901 Crowell -------------------------------------------------------------------------------- PTD Lease Number Appraised Market or Mineral Type Value Value Ratio -------------------------------------------------------------------------------- Oil & Gas Sample Leases: Total Self-Reported Mineral Value: 13,149,550 Divided by ISD Mineral Ratio: 1.0118** Estimated PTD Mineral Value: 12,996,195 ** See Stratified Ratio Detail report for more data