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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
14:05:22                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  082  Frio

-----------------------------------------------------------------------------------------------------------------------------------
                                                 <--------- REPORTED VALUE ------------->          INDEX          PTD ADJUSTED
        SCHOOL DISTRICT                          ACRES          PRODUCTIVITY       $/ACRE          FACTOR         $/ACRE
-----------------------------------------------------------------------------------------------------------------------------------

IRRIGATED CROPLAND  -  PTD VALUE:        334.60

        082-902    Dilley                            11,206           3,762,250        335.74         1.0028         335.54
        082-903    Pearsall                          32,208          10,772,200        334.46          .9990         334.27
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  43,414          14,534,450        334.79

DRY CROPLAND        -  PTD VALUE:        131.50

        082-902    Dilley                            42,951           5,203,440        121.15          .9895         130.12
        082-903    Pearsall                          44,133           5,458,030        123.67         1.0101         132.83
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  87,084          10,661,470        122.43

IMPROVED PASTURE    -  PTD VALUE:         72.70

        082-902    Dilley                            25,284           1,843,250         72.90          .9993          72.65
        082-903    Pearsall                          52,517           3,832,650         72.98         1.0004          72.73
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  77,801           5,675,900         72.95

NATIVE PASTURE      -  PTD VALUE:         74.40

        082-902    Dilley                           137,674           8,896,420         64.62         1.0015          74.51
        082-903    Pearsall                         332,117          21,414,830         64.48          .9994          74.36
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 469,791          30,311,250         64.52

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE AND TIMBER IN TRANSITION.
INDEX CALCULATIONS BASED ON ISD VALUES PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.

                                                        ** End of Report **