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Date:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     15:17                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        135-901-135 Guthrie ISD

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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      D  - Rural Real                        4,381,982     .9946       4,405,773       10
  2      G  - Oil, Gas, Minerals              136,232,270     .9951     136,903,095       12

Random Totals:                                140,614,252               141,308,868       22
 Cat J Exception Values:                                0                         0
 Cat D1 Exception Values:                      21,730,980                23,123,546
 Other Exception Values:                                0                         0
Exception Totals(3):                           21,730,980                23,123,546
Test Values(4):                               162,345,232               164,432,414

Margin of Error Percent:                                    5.0000000
Margin of Error Value:                                      8,221,621
Confidence Interval Values:
  State Lower Limit:                                      156,210,793  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                       162,345,232  (Within Confidence Interval Limits)
  State Upper Limit:                                      172,654,035  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                       169,861,385  (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.