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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      2
TIME: 15:48                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    158  Matagorda
                                158-902  Tidehaven

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

PSU158     990100                702,490               682,908           1.0286
PSU158 10076                     255,640               239,941           1.0654
PSU158 2520                      133,100               143,900            .9249
PSU158 3180                      707,810               745,744            .9491
TXG03 051155                     127,160               104,686           1.2146
TXG03 091811                     428,250               485,249            .8825
TXG03 129850                     926,890               920,612           1.0068
TXG03 159419                     159,690               162,497            .9827
TXG03 168802                     298,320               298,815            .9983
TXG03 170775                     177,080               175,784           1.0073
TXG03 174344                     287,700               291,304            .9876
TXG03 174638                     224,400               221,330           1.0138
TXG03 177443                   1,083,530             1,091,357            .9928
TXG03 179451                     627,670               625,119           1.0040
TXG03 181480                   3,968,810             3,893,431           1.0193
TXG03 182078                      97,490                96,220           1.0131
TXG03 184590                      97,030                95,665           1.0142
TXG03 186020                   7,997,180             8,012,620            .9980
TXG03 186895                      84,830                82,097           1.0332
TXG03 188995                     260,400               264,754            .9835
TXG03 189268                     128,030               122,582           1.0444
TXG03 190565                   2,853,200             2,821,710           1.0111
TXG03 192886                     818,030               840,746            .9729
TXO03 002969                     100,800               104,492            .9646
TXO03 021884                     148,850               149,604            .9949
TXO03 022978                     603,360               658,895            .9157
TXO03 023779                      94,630                93,294           1.0143
TXO03 024233                      94,640                94,449           1.0020
TXO03 024293                     312,640               374,649            .8344



                     Total Self-Reported Mineral Value:          24,197,610

                     Divided by ISD Mineral Ratio:                    .9960**

                     Estimated PTD Mineral Value:                24,294,789


          ** See Stratified Ratio Detail report for more data