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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
15:13:17                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  132  Kent

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

IRRIGATED CROPLAND  -  PTD VALUE:           .00

        132-902    Jayton-Girard                          0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                       0                   0           .00

DRY CROPLAND        -  PTD VALUE:         79.90

        132-902    Jayton-Girard                     66,371           5,945,580         89.58         1.0000          79.90
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  66,371           5,945,580         89.58

IMPROVED PASTURE    -  PTD VALUE:         70.40

        132-902    Jayton-Girard                      2,687             246,440         91.72         1.0000          70.40
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   2,687             246,440         91.72

NATIVE PASTURE      -  PTD VALUE:         47.20

        132-902    Jayton-Girard                    429,622          11,745,210         27.34         1.0000          47.20
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 429,622          11,745,210         27.34

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 **