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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      3
TIME: 14:42                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    108  Hidalgo
                                108-904  Edinburg CISD

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

PSU108 A8500                   1,085,011             1,213,391            .8941
PSU108 C4190                  58,355,769            61,753,552            .9449
PSU108 J8000                   6,522,208             6,518,256           1.0006
PSU108 K8560                  47,414,821            47,533,265            .9975
PSU108 L8590                  28,065,443            32,626,445            .8602
PSU108 O8385                   3,193,043             3,084,316           1.0352
PSU108 O9251                  10,744,900            10,600,560           1.0136
PSU108 O9860                  29,755,473            31,920,409            .9321
PSU108 P0450                  39,482,818            38,493,981           1.0256
PSU108 W7500                   3,769,023             4,112,582            .9164
PSU108 Y3700                   4,368,243             4,161,279           1.0497
TXG04 140075                   2,058,076             1,819,705           1.1309



                     Total Self-Reported Mineral Value:         584,507,700

                     Divided by ISD Mineral Ratio:                    .9630**

                     Estimated PTD Mineral Value:               606,965,421


          ** See Stratified Ratio Detail report for more data