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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 15:48                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    158  Matagorda
                                158-901  Bay City

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

PSU158 10224                   2,144,680             2,221,936            .9652
PSU158 10241                   3,666,810             3,668,269            .9996
TXG03 169369                   2,777,080             2,767,483           1.0034
TXG03 174519                   2,078,750             2,222,314            .9353
TXG03 174782                   1,604,780             1,665,039            .9638
TXG03 175083                   2,826,870             2,812,015           1.0052
TXG03 175344                   1,370,790             1,312,084           1.0447
TXG03 180721                   1,081,960             1,027,604           1.0528
TXG03 186388                   1,158,510             1,201,727            .9640
TXO03 021313                     277,600               277,300           1.0010
TXO03 024185                   9,828,500             9,259,981           1.0613
TXO03 024274                   5,443,780             5,673,473            .9595
TXO03 024279                   4,998,380             4,838,592           1.0330



                     Total Self-Reported Mineral Value:          46,329,120

                     Divided by ISD Mineral Ratio:                   1.0054**

                     Estimated PTD Mineral Value:                46,080,286


          ** See Stratified Ratio Detail report for more data