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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 14:05                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    082  Frio
                                082-902  Dilley

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

TXG01 067182                     146,050               135,292           1.0795
TXG01 069792                     193,790               212,523            .9118
TXO01 005039                     210,330               191,167           1.1002
TXO01 012275                     233,220               219,032           1.0647
TXO01 012412                     261,160               247,821           1.0538
TXO01 012447                     121,850               104,039           1.1711
TXO01 012676                     773,120               751,595           1.0286
TXO01 012783                      94,750                87,940           1.0774
TXO01 012896                      66,480                60,915           1.0913
TXO01 013129                     268,870               249,290           1.0785
TXO01 013742                     121,650                75,616           1.6087
TXO01 014398                     612,270               386,507           1.5841



                     Total Self-Reported Mineral Value:           5,345,810

                     Divided by ISD Mineral Ratio:                   1.1403**

                     Estimated PTD Mineral Value:                 4,688,073


          ** See Stratified Ratio Detail report for more data