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Date:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     15:07                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        128-904-128 Falls City

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                                                              (1)                         (2)
  (1)                  (1)                        (1)       Stratum         (1)         Sample
Stratum              Category                 Local Value    Ratio      State Value      Size
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  1      A  - Single-family Residences          2,236,708    1.0661       2,098,028        7
  2      A  - Single-family Residences          2,227,337     .9742       2,286,324        6
  3      A  - Single-family Residences          2,258,260     .9953       2,268,924        7
  4      A  - Single-family Residences          2,176,737     .9785       2,224,565        6
  5      D  - Rural Real                       20,514,073    1.0772      19,043,885       20
  6      G  - Oil, Gas, Minerals                2,796,276    1.0947       2,554,377       12

Random Totals:                                 32,209,391                30,476,103       58
 Cat J Exception Values:                                0                         0
 Cat D1 Exception Values:                       6,032,980                 6,447,681
 Other Exception Values:                          822,916                   875,614
Exception Totals(3):                            6,855,896                 7,323,295
Test Values(4):                                39,065,287                37,799,398

Margin of Error Percent:                                    5.0000000
Margin of Error Value:                                      1,889,970
Confidence Interval Values:
  State Lower Limit:                                       35,909,428  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                        39,065,287  (Within Confidence Interval Limits)
  State Upper Limit:                                       39,689,368  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                        38,522,307  (See ISD Summary Worksheet)


Sources:

(1) See Stratified Ratio Detail Report VAL7214.
(2) Number of parcels sampled by staff.
(3) Exception value includes, if tested, D1, the J sample, and any parcels in A,B,C,D,F1,G or L1 marked as exception properties.
(4) Unstudied categories and sub-categories were not included in the test values.
(5) Includes local value of unstudied property categories and sub-categories.