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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     14:05                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           082  Frio

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                     NUMBER OF        2003 CAD REPT   MED LEV   COEFFICIENT     % RATIOS W/IN        % RATIOS W/IN     PRICE-RELATED
    CATEGORY         RATIOS **       APPRAISED VALUE  OF APPR  OF DISPERSION  (+/-)10% OF MEDIAN   (+/-)25% OF MEDIAN   DIFFERENTIAL
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A.  SINGLE-FAMILY        57             $102,004,900     .98        8.79             63.16                96.49             1.02
    RESIDENCES

B.  MULTI-FAMILY          0               $5,203,770     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0               $6,664,640     *           *                 *                    *                *

D.  RURAL REAL           22             $503,819,200     .98        9.04             68.18                90.91              .99

F1. COMMERCIAL REAL      45              $42,217,280     .97        7.54             75.56                97.78             1.01

F2. INDUSTRIAL REAL       0               $2,581,460     *           *                 *                    *                *

G.  OIL, GAS,            12              $22,201,850    1.08       10.95             75.00                83.33             1.01
    MINERALS

J.  UTILITIES             9              $44,059,810     .96        2.31            100.00               100.00             1.02

L1. COMMERCIAL           21              $18,321,820     .99        7.84             76.19                90.48             1.02
    PERSONAL

L2. INDUSTRIAL            0              $16,110,530     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0              $10,679,370     *           *                 *                    *                *

O.  RESIDENTIAL           0                       $0     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0               $1,719,840     *           *                 *                    *                *
    INVENTORY

    TOTALS:             166             $775,584,470     .98        8.78             71.08                95.18              .99


*   NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL
                     CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS

**  STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL