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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      7
TIME: 15:41                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    152  Lubbock
                                152-909  Shallowater

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

PSU152  99152005               3,660,710             3,621,882           1.0107
TXO08A014965                     163,880               199,255            .8224
TXO08A060144                     198,866               222,683            .8930
TXO08A060553                     209,746               256,381            .8181
TXO08A060757                     427,969               491,312            .8710
TXO08A060758                     118,906               152,669            .7788
TXO08A062061                      95,977               132,207            .7259
TXO08A064499                     836,188               785,950           1.0639
TXO08A064576                     781,187               810,695            .9636
TXO08A065281                      82,834                83,758            .9889
TXO08A066608                     106,070               141,021            .7521
TXO08A066683                      78,320               122,588            .6388
TXO08A067858                     684,090               665,350           1.0281



                     Total Self-Reported Mineral Value:           9,309,890

                     Divided by ISD Mineral Ratio:                    .9609**

                     Estimated PTD Mineral Value:                 9,688,719


          ** See Stratified Ratio Detail report for more data