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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 14:52                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    114  Howard
                                114-901  Big Spring

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

TXO08 003994                     307,555               290,405           1.0590
TXO08 007092                     822,627               773,304           1.0637
TXO08 013780                   2,771,652             2,829,394            .9795
TXO08 020583                   7,878,499             8,089,538            .9739
TXO08 024991                   6,909,679             6,777,806           1.0194
TXO08 030355                     242,912               319,426            .7604
TXO08 034046                   1,122,365             1,179,025            .9519
TXO08 034465                     677,923               682,930            .9926
TXO08 036711                   2,675,343             2,708,410            .9877
TXO08 036731                  13,659,551            13,498,666           1.0119
TXO08 036770                   5,624,694             5,791,447            .9712
TXO08 036953                  13,440,581            13,034,783           1.0311



                     Total Self-Reported Mineral Value:          73,532,190

                     Divided by ISD Mineral Ratio:                   1.0028**

                     Estimated PTD Mineral Value:                73,326,875


          ** See Stratified Ratio Detail report for more data