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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 15:13                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    132  Kent
                                132-902  Jayton-Girard

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

PSU132 1232                      859,350               577,663           1.4876
TXO08A005254                 230,489,440           266,091,755            .8662
TXO08A008325                  19,958,425            18,808,815           1.0611
TXO08A061374                     285,870               283,065           1.0099
TXO08A061448                   1,452,180             1,432,376           1.0138
TXO08A062278                     435,730               357,798           1.2178
TXO08A064209                     302,670               250,792           1.2068
TXO08A066719                     236,010               282,404            .8357
TXO08A068201                     866,590               880,213            .9845



                     Total Self-Reported Mineral Value:         269,816,340

                     Divided by ISD Mineral Ratio:                    .8821**

                     Estimated PTD Mineral Value:               305,879,537


          ** See Stratified Ratio Detail report for more data