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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      6
TIME: 15:41                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    152  Lubbock
                                152-908  Roosevelt

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

TXO08A060378                   3,207,082             2,998,409           1.0695
TXO08A060569                     177,328               109,601           1.6179
TXO08A060663                   1,402,231             1,373,153           1.0211
TXO08A061664                      84,073                84,208            .9983
TXO08A062134                     460,174               468,887            .9814
TXO08A062348                     487,416               549,964            .8862
TXO08A062620                     225,798               277,459            .8138
TXO08A063005                     165,773               232,000            .7145
TXO08A063812                      60,646                65,683            .9233
TXO08A064353                     140,687               209,137            .6727
TXO08A066047                     932,375             1,116,947            .8347
TXO08A066108                   2,727,140             2,683,006           1.0164
TXO08A066505                      86,747               119,594            .7253



                     Total Self-Reported Mineral Value:          14,330,600

                     Divided by ISD Mineral Ratio:                    .9772**

                     Estimated PTD Mineral Value:                14,664,961


          ** See Stratified Ratio Detail report for more data