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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
15:46:12                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  156  Martin

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

IRRIGATED CROPLAND  -  PTD VALUE:        487.60

        058-909    Sands                                120              58,500        487.50         1.2059         588.00
        156-902    Stanton                            4,147           1,689,830        407.48         1.0080         491.50
        156-905    Grady                              2,648           1,047,030        395.40          .9781         476.92
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   6,915           2,795,360        404.25

DRY CROPLAND        -  PTD VALUE:         82.10

        058-909    Sands                            109,605           6,409,380         58.48         1.0192          83.68
        156-902    Stanton                           82,412           4,736,360         57.47         1.0016          82.23
        156-905    Grady                             85,461           4,774,900         55.87          .9737          79.94
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 277,478          15,920,640         57.38

IMPROVED PASTURE    -  PTD VALUE:         27.20

        058-909    Sands                              9,580             164,990         17.22          .8188          22.27
        156-902    Stanton                           39,086             845,120         21.62         1.0281          27.96
        156-905    Grady                             34,779             744,600         21.41         1.0181          27.69
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  83,445           1,754,710         21.03

NATIVE PASTURE      -  PTD VALUE:         18.70

        058-909    Sands                             15,726             199,450         12.68          .8165          15.27
        156-902    Stanton                           86,351           1,338,540         15.50          .9981          18.66
        156-905    Grady                             57,784             944,000         16.34         1.0522          19.68
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 159,861           2,481,990         15.53

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 **