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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
14:33:42                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  103  Hartley

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

IRRIGATED CROPLAND  -  PTD VALUE:        182.60

        103-901    Channing                          36,600           6,531,662        178.46          .9093         166.04
        103-902    Hartley                           95,994          19,492,764        203.06         1.0346         188.92
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 132,594          26,024,426        196.27

DRY CROPLAND        -  PTD VALUE:        121.90

        103-901    Channing                          30,294           3,213,260        106.07          .9459         115.31
        103-902    Hartley                           44,790           5,206,994        116.25         1.0367         126.37
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  75,084           8,420,254        112.14

IMPROVED PASTURE    -  PTD VALUE:           .00

        103-901    Channing                             223               9,507         42.63         1.0090            .00
        103-902    Hartley                              250              10,476         41.90          .9917            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                     473              19,983         42.25

NATIVE PASTURE      -  PTD VALUE:         30.80

        103-901    Channing                         777,674          24,450,957         31.44          .9934          30.60
        103-902    Hartley                           94,265           3,142,888         33.34         1.0534          32.44
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 871,939          27,593,845         31.65

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 **