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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
15:46:08                                             2003 PROPERTY VALUE STUDY                                              LS0006P
                                                      ISD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  156  Martin
                                              SCHOOL DISTRICT:   058-909  Sands

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                                 --------------------------------------------------------------------------------------------------
PRODUCTIVITY COMPARISON                           Qualified         <---- Reported Value ----->          <-- PTD Value Estimate -->
                                 Category           Acres           $/Acre         Productivity          $/Acre        Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop             120           487.50             58,500             588.00           70,560
                                 Dry Crop           109,605            58.48          6,409,380              83.68        9,171,746
                                 Barren               1,380             1.12              1,540               1.12            1,540
                                 Orchard                  0                                   0                                   0
                                 Improved Past        9,580            17.22            164,990              22.27          213,347
                                 Native Pst          15,726            12.68            199,450              15.27          240,136
                                 Wildlife                 0                                   0                                   0
                                 Timb at Prod             0                                   0                                   0
                                 Timb at 1978             0                                   0                                   0
                                 Timb at Trans            0                                   0                                   0
                                 Timb at Restr            0                                   0                                   0
                                 Other                    0                                   0                                   0

                                 TOTALS:            136,411                          $6,833,860                          $9,697,329
                                 RATIO:         .7047

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
 WILDLIFE                        Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                       0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
TIMBER IN TRANSITION             Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                       0                                     0
                                 Wildlife                         0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                        *** Appraisal District is not in a Timber Region ***


                                                       *** End of Report ***