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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:     11
TIME: 14:42                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    108  Hidalgo
                                108-912  La Joya

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

PSU108 E8008                   1,585,732             1,977,461            .8019
PSU108 E8160                   2,670,614             2,923,979            .9133
PSU108 E8475                   2,282,324             2,428,106            .9399
PSU108 G1000                   6,783,681            12,901,188            .5258
PSU108 I0850                   6,371,474             6,092,484           1.0457
PSU108 L0600                     547,840               522,708           1.0480
PSU108 M4440                     461,916               495,928            .9314
PSU108 X1570                   2,774,723             3,052,544            .9089
PSU108 Y1000                   8,629,215             8,215,064           1.0504
PSU108 Y9600                   4,871,612             5,213,517            .9344
TXG04 059734                   1,811,430             1,845,294            .9816
TXG04 165984                   1,061,508             1,078,471            .9842
TXG04 168288                   1,931,844             1,794,922           1.0762
TXG04 187000                   5,622,258             4,954,294           1.1348



                     Total Self-Reported Mineral Value:         152,749,870

                     Divided by ISD Mineral Ratio:                    .8862**

                     Estimated PTD Mineral Value:               172,365,008


          ** See Stratified Ratio Detail report for more data