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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
15:17:51                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  135  King

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

IRRIGATED CROPLAND  -  PTD VALUE:        255.40

        135-901    Guthrie ISD                          550              97,030        176.42         1.0000         255.40
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                     550              97,030        176.42

DRY CROPLAND        -  PTD VALUE:        105.60

        135-901    Guthrie ISD                       34,143           2,727,530         79.89         1.0000         105.60
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  34,143           2,727,530         79.89

IMPROVED PASTURE    -  PTD VALUE:           .00

        135-901    Guthrie ISD                            0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                       0                   0           .00

NATIVE PASTURE      -  PTD VALUE:         35.00

        135-901    Guthrie ISD                      553,645          18,906,420         34.15         1.0000          35.00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 553,645          18,906,420         34.15

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 **