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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     15:13                                      2003 PROPERTY VALUE STUDY                                          RPT: VAL7018
                                                   FIELD STUDIES CATEGORY WORKSHEET
                                                             132  Kent
                                                         132-902  Jayton-Girard

CATEGORY A:  SINGLE-FAMILY RESIDENCES
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY C:  VACANT LOTS/TRACTS
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY D:  RURAL REAL
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             LEGAL                  APPRAISAL ROLL                S      SALE                CAD          ADJ             IND
          DESCRIPTION               ACCOUNT NUMBER                C      DATE             APPR VAL     SALE PRICE        RATIO
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  SEC 86 BLK 1 H&GN W/2 OF E/2     20445                          C     10/02               23,040         29,049        .7900
  ABST 49 BLK 1 SEC 87 H&GN        4265, 4257                     C      2/03               15,000         28,000        .5400
  H7GN BLK 1 SEC 89 252 X 458      4304                           C      3/03               15,450         10,000       1.5500
  AB 1031 BLK 1 SEC 126 H&GN E/P   4423                           C      1/03               55,830         90,000        .6200

    4 SALES

CATEGORY D:  RURAL REAL

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             LEGAL                  APPRAISAL ROLL                                             CAD         TOTAL          IND
          DESCRIPTION               ACCOUNT NUMBER                                          APPR VAL     APPR VAL        RATIO
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  AB 1227 BLK 98 SEC 74            20259                                                      75,620       76,373        .9900
  SEC 91 AB 51                     4314                                                       55,610       50,714       1.1000
  AB 156 BLK D SEC 439             4973                                                       37,550       33,041       1.1400
  SEC 91                           5674                                                       47,550       51,005        .9300
  AB 1322 BLK G SEC 174 W&NW       6191                                                       46,010       46,610        .9900
  SEC 180                          6197                                                       45,620       46,228        .9900

    6 APPRAISALS
                                                                                         STRATIFIED WEIGHTED MEAN RATIO:     .9051



CATEGORY F:  COMMERCIAL REAL
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY L:  COMMERCIAL PERSONAL
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.