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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      2
TIME: 14:18                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    093  Grimes
                                093-903  Iola

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

TXG03 074343                     136,050               136,608            .9959
TXG03 088290                     683,416               547,494           1.2482
TXG03 094912                   1,807,072             1,784,406           1.0127
TXG03 096577                   1,289,826             1,199,121           1.0756
TXG03 097788                     646,289               611,040           1.0576
TXG03 116484                      45,005                48,964            .9191
TXG03 123437                      75,298                68,808           1.0943
TXG03 166279                     114,254               110,687           1.0322
TXG03 171380                      96,941                95,133           1.0190
TXO03 014116                     290,332               250,596           1.1585
TXO03 017065                     102,147               116,424            .8773
TXO03 019388                     231,239               213,167           1.0847
TXO03 020128                   2,983,369             2,746,163           1.0863
TXO03 023828                     213,589               215,091            .9930



                     Total Self-Reported Mineral Value:           9,286,550

                     Divided by ISD Mineral Ratio:                   1.0696**

                     Estimated PTD Mineral Value:                 8,682,264


          ** See Stratified Ratio Detail report for more data